Piedmont City Council
June 15, 2026

City of Piedmont

COUNCIL AGENDA REPORT
DATE: June 15, 2026
TO: Mayor and Council
FROM: Rosanna Bayon Moore, City Administrator
SUBJECT: Public Hearing on Proposed Budget for FY 2026-27, Proposed Levy of the Municipal Services Special Tax, and Proposed Levy of the Special Municipal Sewer Tax and Consideration of the Proposed Operating and Other Funds Budgets, Schedule of Fees and Charges, and Appropriations (Gann) Limit

RECOMMENDATION
Conduct the public hearing and take the following actions with regard to the FY 2026-27 Proposed Budget with a separate motion for each of the items:
a. Adopt the following resolution which approves the FY 2026-27 Operating Budget and sets total appropriations at $43,111,482 (Table 1, towards the end of the report).

Resolved, that the City Council adopts the Proposed 2026-27 Operating Budget in the amount of $43,111,482.
b. Adopt the following resolution which approves the 2026-27 Other Funds Budget and sets total appropriations at $21,295,825 (Table 1, towards the end of the report).

Resolved, that the City Council adopts the Proposed 2026-27 Other Funds Budget in the amount of $21,295,825.
c. Adopt the following resolution which approves updates to the City’s adopted Schedule of Fees and Charges as reflected in Attachment A.

Resolved, that the City Council approves the updated fees and charges as set forth in the Schedule of Fees and Charges in Attachment A.
d. Approve the following resolutions necessary to establish the annual appropriations limit for 2026-27 as presented in Attachment B.

Resolved, that the population percentage increase for the County of Alameda be used for computing the 2026-27 appropriation limit for the City of Piedmont.

Be It Further Resolved that the use of growth in the California Per Capita Personal Income be used for computing the appropriation limit for the City of Piedmont for 2026-27.

Be It Further Resolved, that following public notice of the availability of the documentation used in the determination of the appropriation limit pursuant to Section 7910 of the Government Code and Article X111(B) of the California Constitution, as amended by Proposition 111 and SB 88, the City Council does hereby establish the appropriation limit for 2026-27 of $36,613,146. e. Adopt the following resolution necessary to levy the Fiscal Year 2026-27 Municipal Services Special Tax.

WHEREAS, the City Council, in accordance with the provisions of Chapter 20B of the City Code, has held a public hearing relating to the need to assess the Municipal Services Special Tax for the 2026-27 tax year commencing July 1, 2026; and WHEREAS, the City Council, after fully considering all of the information and materials before it, determines in accordance with Section 20B.2 of the City Code that the cost of providing the general municipal services for the 2026-27 tax year exceeds the amount of funds generated through other revenue and income for such services; and WHEREAS, the City Council further determines that a general Municipal Services Special Tax must be levied for the 2026-27 tax year in order to provide the municipal services required by the residents of the City; and
WHEREAS, this tax was supported by the March 2024 voter-approval renewal extending the term by 12 years and increasing the levy by 20%, effective July 1, 2025 and subsequent annual increases are capped at the lower of CPI or 4%; and
WHEREAS, the Bay Area (San Francisco-Oakland-Hayward) Consumer Price Index (CPIU) for December 2025 increased by 3.0% from the previous 12 months (December 2024); and WHEREAS, after reviewing the financial and tax data available, the City Council determines after applying the 3.0% CPI that the amount to be raised by the Municipal Services Special Tax is estimated at a total of $3,324,840 and that the tax should be set at the rates set forth hereafter.

NOW, THEREFORE, BE IT RESOLVED, that based upon the foregoing findings and determinations the City Council does hereby levy a general Municipal Services Special Tax in the estimated amount of $3,324,840 for the 2026-27 tax year pursuant to Chapter 20B of the City Code at the rates set forth hereafter:

Single Family Residence
0 to 4,999 sq. ft. $ 753
5,000 to 9,999 sq. ft. $ 847
10,000 to 14,999 sq. ft. $ 978
15,000 to 20,000 sq. ft. $ 1,116
Over 20,000 sq. ft. $ 1,274
Agenda Report Page
Commercial Properties
0 to 10,000 sq. ft. $ 1,274
Over 10,000 sq. ft. $ 1,911
Multi-Family Residence per unit $ 522
Parcels Divided by Tax Code Area Line $ 772
f. Adopt the following resolution necessary to levy the Fiscal Year 2026-27 Special Municipal Sewer Tax.

WHEREAS, the City Council, in accordance with the provisions of Chapter 20E.4 of the Piedmont Municipal Code, has held a public hearing relating to the need to assess the Special Municipal Sewer Tax for the 2026-27 tax year commencing July 1, 2026; and WHEREAS, the City Council, after fully considering all of the information and materials before it, determines in accordance with Section 20E.2 of the City Code that the maximum amount to be raised by the Special Municipal Sewer Tax is $3,311,000; and WHEREAS, under the provisions of Section 20E.3, the tax for the fiscal year beginning July 1, 2026 shall be set forth hereafter; and
WHEREAS, that based upon the foregoing findings and determinations, the City Council does hereby levy a Special Municipal Sewer Tax with an estimated revenue of $3,311,000 for the 2026-27 tax year pursuant to Chapter 20E of the Piedmont Municipal Code at the rates set forth hereafter.

NOW, THEREFORE, BE IT RESOLVED, that based upon the foregoing findings and determinations the City Council does hereby levy a Special Municipal Sewer Tax with an estimated revenue of $3,311,000 for the 2026-27 tax year pursuant to Chapter 20E of the City Code at the rates set forth hereafter:

Single Family Residence
0 to 4,999 sq. ft. $ 736
5,000 to 9,999 sq. ft. $ 840
10,000 to 14,999 sq. ft. $ 969
15,000 to 20,000 sq. ft. $1,129
Over 20,000 sq. ft. $1,331
Commercial Properties
0 to 10,000 sq. ft. $ 1,331
Over 10,000 sq. ft. $ 1,836
Multi-Family Residence per unit $ 612
Parcels Divided by Tax Code Area Line $ 736
Agenda Report Page

BACKGROUND
The City Charter requires that a public hearing be held prior to adoption of the budget, the proposed levy of the Municipal Services Special Tax, and the proposed levy for the Special Municipal Sewer Tax. This is the second of two scheduled public hearings. The first public hearing was held on June 1, 2026 and was preceded by special meetings of the City Council budget workshop held on April 29, 2026.

At the June 1 discussion, staff were directed to review the following items:
• Dog License Fee Structure – The Off Leash Dog Fines have been revised to incorporate the progressive penalty structure as discussed.
• Facilities Rental Fee Study – Staff proposes returning to the Council as part of the FY 2025-26 Year-End Report with a recommended scope of work, project budget, and timeline for conducting a comprehensive facilities rental fee study.

Following closure of this second public hearing, the City Council may direct additional adjustments to the draft documents that will be reflected in the final adopted budget.

DISCUSSION
The FY 2026-27 Proposed Budget projects an Operating Net Income of $0.7 million in the General Fund. After Capital Transfers of $1.0 million to the Facilities Maintenance Fund, and $0.75 million (grant funds) to the Capital Improvement Fund, the General Fund will experience a Net Loss estimated at $1.1 million, which results in a projected ending General Fund Balance of $6.8 million, or 17% of operating expenditures.

A number of key factors provide important context for the next fiscal year and the foreseeable future:

In spring 2026, the City Council convened a Budget Study Session to review the City’s financial position and establish priorities for the coming fiscal year. The City Council reaffirmed five overarching goals that continue to guide budget development:

1. Financial Stability – Prioritize financial health and stability with efficient staffing, responsible budgeting, and long-range forecasting.

2. Community Wellness & Inclusion – Focus on public safety, civic engagement, and program offerings as pathways to community vitality.

3. City Infrastructure – Maintain and improve reliable municipal infrastructure and facilities for public use and enjoyment.

4. Effective Government – Support policies and structures that provide for the delivery of high-quality city services.

5. Environmental Stewardship – Encourage the reduction of the community’s carbon footprint and ways to positively influence consumer choice.

Agenda Report Page
The FY 2026-27 budget is guided by a consistent philosophy: deliver excellent public services today without compromising the City’s ability to do so in the future. Several structural factors will shape long-term fiscal planning:
• Revenue concentration: Approximately 65–67% of General Fund revenue is propertyrelated, making the City’s financial position directly and substantially tied to real estate market conditions. This is not simply a budgeting footnote — it is the single most consequential risk in the City’s fiscal profile. A sustained downturn in the volume of home sales or assessed values has the potential to compress revenues and, at the same time, certain cost increases are outside of local control. The City has limited capacity to absorb such a shock without drawing down reserves or identifying new revenue sources. Staff will maintain conservative revenue assumptions and continue monitoring market indicators closely.
• Real Property Transfer Tax rate: The City Council is actively exploring an increase to the Real Property Transfer Tax rate as a potential tool to address the identified funding gap for capital infrastructure needs. Piedmont’s current rate has not kept pace with the growing cost of maintaining and replacing aging facilities, buildings, and infrastructure systems. A rate adjustment, if approved by voters, would improve funding for the Capital Improvement Program. This subject is complicated by a pending statewide ballot initiative that, if passed, would eliminate local transfer tax authority beginning December 31, 2028.

The Council will consider next steps as a matter of public policy in FY 2026-27. • Pending labor agreements: Negotiations with the Piedmont Firefighters Association remain active. Until agreements are finalized, the budget carries inherent personnel cost uncertainty. Final compensation costs are unknown. Given that personnel costs represent 65% of General Fund expenditures, the fiscal impact of these negotiations is material. • Pension cost trajectory: UAL payments are projected to increase at an average rate of ~9% annually through approximately FY 2032 before beginning to stabilize. The Pension Rate Stabilization Fund provides an important buffer, and the City will evaluate discretionary contributions when fiscal conditions permit. • Deferred infrastructure: The Budget Advisory and Financial Planning Committee has consistently called on the City to further quantify future infrastructure costs — particularly for aging buildings, storm drain systems, and roads. Developing a comprehensive longrange capital plan is a priority for the coming year, and the Transfer Tax rate discussion is directly connected to the City’s ability to fund that plan without further pressure on the General Fund.
• Federal and State policy uncertainty: Changes to federal programs and tariff-driven cost increases for construction materials introduce planning challenges. Staff will continue to actively pursue external grant funding and adjust capital project assumptions as conditions evolve.
• Pressures on the real estate transfer tax beyond local control: If the statewide ballot initiative passes this November, the loss of 10% of revenues would dramatically impact essential services. Public education and contingency planning are essential.

Agenda Report Page
• Retiree medical obligations: Retiree medical premiums are projected to increase to $1.26 million in FY 2026-27 and will continue to grow as additional employees retire. The OPEB Trust Fund is a direct response to this long-term liability.

The projected ending General Fund balance of approximately $6.8 million (17% of operating expenditure) approaches the City’s target reserve range and provides meaningful protection against economic disruption.

A YEAR OF TRANSITIONS AND CONCURRENT DEMANDS
FY 2026-27 is not a routine budget year. The City of Piedmont has many irons in the fire, and this fiscal year spans a period when numerous transitions, projects, and activities are already underway or will soon be in full swing simultaneously. Meanwhile, the City must navigate the loss of experienced staff across multiple departments, as many long-time employees reach retirement.

Managing this level of concurrent demands — while maintaining high-quality day-to-day services — requires exceptional organizational focus and disciplined resource allocation.

Significant leadership focus will be required to successfully navigate major staff transitions.

Following the retirement of the City’s longtime Planning & Building Director in May 2026, recruitment efforts to fill this key executive role are in progress. The new Planning & Building Director will join a department in transition, as staffing is being restructured in response to a staffing study and operational analysis conducted in 2025. The City will also be hiring a new Human Resources Manager, Public Works Director, and Police Support Services Commander, two senior staff positions that play pivotal roles in the agency’s steady and healthy operation.

Recruiting, onboarding, and integrating strong leaders into these positions will be a top priority in FY 2026-27, and the transition period will require deliberate attention to ensure continuity of service and momentum on ongoing projects.

At the same time, the City is commencing aquatics operations at the new all-electric Community Pool, pursuing housing in Moraga Canyon, completing the final phases of sewer rehabilitation required by Consent Decree, planning for long-range capital projects, developing financing strategies for the Capital Improvement Program (CIP), and responding to an unpredictable federal and state policy environment. Each of these demands would be significant on its own; together, they represent a uniquely complex environment for operations and service delivery.

This budget reflects a realistic assessment of organizational capacity. It does not overcommit resources or assume that all initiatives can advance at full pace simultaneously. Where priorities must be sequenced, staff will return to the Council with recommendations.

Annual City Vacancies, Recruitment, and Retention Efforts Pursuant to AB 2561 On September 22, 2024, Governor Newsom signed Assembly Bill 2561 (AB 2561) into law, requiring public agencies to present information on vacancy status, as well as recruitment and retention efforts, during a public hearing before their governing board at least once per fiscal year.

The Legislature finds and declares as follows:
(a) Job vacancies in local government are a widespread and significant problem for the public sector affecting occupations across wage levels and educational requirements.

Agenda Report Page
(b) High job vacancies impact public service delivery and the workers who are forced to handle heavier workloads, with understaffing leading to burnout and increased turnover that further exacerbate staffing challenges.
(c) There is a statewide interest in ensuring that public agency operations are appropriately staffed and that high vacancy rates do not undermine public employee labor relations.

The City has 101 full-time positions budgeted in Fiscal Year 2025-26. The 101 full-time positions are represented by four bargaining groups: Piedmont Firefighters, Local 2683, IAFF (PFA), Piedmont Firefighters, Local 2683, IAFF, Fire Captain Bargaining Unit, Piedmont Police Officers Association (PPOA) Service Employees International Union (SEIU) Local 1021, as well as unrepresented employees including Department Heads.

Piedmont Firefighters Vacancy Rates and Recruitment Efforts Piedmont Firefighters has 21 budgeted positions, with 19 filled, and two vacant Firefighter/Paramedic positions, for a vacancy rate of 9.52%. We are currently recruiting to fill the open positions. Second-round interviews are scheduled for June 22.

Piedmont Fire Captains Vacancy Rates and Recruitment Efforts Piedmont Fire Captains has three budgeted positions, with all three positions filled.

Piedmont Police Officers Vacancy Rates and Recruitment Efforts Piedmont Police Officers has 17 budgeted sworn positions, consisting of 13 Police Officers and four Police Sergeants. Of the 17 positions, two are currently vacant at the Police Officer level and one at the Sergeant level, resulting in a vacancy rate of 17.65%. The City conducts ongoing recruitments for entry-level, academy graduate, and lateral Police Officer positions. At present, two lateral Police Officer candidates are in the background investigation process, and the City is currently recruiting for Police Sergeant, with an application closing date of June 15, 2026.

Recruiting Police Officers continues to be a challenge for agencies in the region, and the City of Piedmont is no exception. The Police Department has established a dedicated recruitment team that visits academies and sets up booths at college career days and sporting events. Captain Monahan personally follows up on each incoming employment application with a phone call or email and is actively seeking qualified candidates to join the department.

Service Employees International Union (SEIU) Local 1021 Vacancy Rates & Recruitment Efforts SEIU has 16 budgeted positions, seven in the Public Works Unit and nine in the General Unit. Currently, there are three vacancies in the General Unit for Dispatchers, resulting in a total vacancy rate of 18.75%. A lateral Dispatcher candidate has accepted the City’s job offer and will begin employment in June. Additionally, one lateral Dispatcher and two new entry levels are in backgrounds. To temporarily address the staffing shortage, the City has recruited lateral Dispatchers to work on a per-diem basis as needed.

Agenda Report Page
Unrepresented Vacancy Rates and Recruitment Efforts
Unrepresented employees include Department Heads, mid-management staff, and employees in the Confidential Unit, Childcare Group, and Professional-Technical-Supervisory Group—a total of 44 positions. There are currently four vacancies, resulting in a vacancy rate of 9.09%. Two new job classifications were recently approved by City Council at its meeting on April 21, 2026. A start date for one is anticipated in late June. Recruitment for the other vacancy is currently pending.

The remaining two vacant positions are temporarily staffed with interim personnel while active recruitments are underway.

Budgeted Filled and Vacant Position Report Summary
Currently, the City has not identified any necessary changes to policies, procedures, and recruitment activities that are leading to clear obstacles in the recruitment process. However, the City remains committed to evaluating potential improvements, including consideration of recruitment and retention issues during negotiations with represented employee groups as part of broader compensation and workforce discussions.

Bargaining Unit FTE Vacancies Vacancy
Rate
Firefighters 21 2 9.5%
Fire Captains 3 0 0.0%
Police Officers 17 3 17.6%
SEIU 16 2 12.5%
Unrepresented 44 3 6.8%
Totals: 101 10 9.9%
Agenda Report Page

GENERAL FUND REVENUES
The FY 2026-27 Proposed Budget projects total General Fund revenues of $41,198,740, compared to a projected actual of $40,650,350 in the current fiscal year, an increase of approximately $548,390 or 1.3%. The next table provides a detailed analysis by revenue category:

Property-Related Taxes
$26.3 million (64% of General Fund revenues). Property-related taxes are by far the City’s dominant revenue source — and its greatest fiscal vulnerability. Two out of every three dollars of General Fund revenue depends on the health of Piedmont’s real estate market. This concentration is a structural risk that warrants constant attention, particularly in an environment of elevated interest rates, national economic uncertainty, and the potential for federal policy changes that ripple through local housing markets.

Property Taxes $ 18,920,860 $ 19,601,900 $ 20,159,000 2.8% Property Tax – Secured 17,584,805 18,226,900 18,784,000 3.1% Property Tax – Unsecured 929,689 970,000 970,000 0.0%
Supplemental Assessment 394,525 400,000 400,000 0.0%
Delinquent Taxes & Penalties 11,840 5,000 5,000 0.0%
Real Property Transfer Tax 4,515,282 4,500,000 4,200,000 -6.7% Parcel Tax (Measure F) 2,690,645 3,228,000 3,324,840 3.0% Other Taxes & Franchises 3,085,998 3,087,800 3,160,100 2.3% Licenses & Permits 871,887 865,000 872,000 0.8%
Use of Money/Property 1,005,738 1,207,300 1,044,300 -13.5% Revenue from Other Agencies 4,187,687 2,654,050 2,960,500 11.5% Charges for Current Services 5,543,582 5,325,300 5,378,000 1.0% Other Revenue 164,911 181,000 100,000 -44.8%
TOTAL GF REVENUE $ 40,986,590 $ 40,650,350 $ 41,198,740 1.3% Revenue Category Actual
2024-25
Projected
2025-26
Proposed
2026-27
Budget %
Change REVENUE CATEGORY
FY 2025-26

PROJECTION
FY 2026-27
PROPOSED VARIANCE % Change
PARCEL TAX $ 3,228,000 $ 3,324,840 $ 96,840 3%
PARAMEDIC TAX $ 69,500 $ 69,500 $ - 0%
WATER USER TAX $ 45,000 $ 45,000 $ - 0%
TOTAL $ 3,342,500 $ 3,439,340 $ 96,840 3%
Agenda Report Page
• Property Tax (secured, unsecured, and supplemental) is budgeted at $20.2 million, a 3% increase consistent with Alameda County estimates.
• Motor Vehicle License Fee (MVLF) / Homeowners Tax Relief is budgeted at $1,971,000, which represents a 3% increase over the prior year.
• Real Property Transfer Tax is conservatively estimated at $4.2 million, flat to the prior year budget. Transfer tax revenues are projected to exceed $4.5 million in FY 2025-26 but remains acutely sensitive to transaction volume and financing conditions. During the last major recession, transfer tax receipts fell by 40% and did not recover for four years.

The City continues to budget this source with significant caution, and any sustained softening in the real estate market would put immediate pressure on the General Fund.

The chart below illustrates the volatility of the housing market over the last several years (FY 2025-26 is estimated):

City Services Taxes

REVENUE CATEGORY
FY 2025-26

PROJECTION
FY 2026-27
PROPOSED VARIANCE % Change
PARCEL TAX $ 3,228,000 $ 3,324,840 $ 96,840 3%
PARAMEDIC TAX $ 69,500 $ 69,500 $ - 0%
WATER USER TAX $ 45,000 $ 45,000 $ - 0%
TOTAL $ 3,342,500 $ 3,439,340 $ 96,840 3%
Agenda Report Page
• Parcel Tax revenue is projected at $3.3 million, or 3% over prior year. This tax was supported by the March 2024 voter-approved renewal, extending the term by 12 years and increasing the levy by 20%, effective July 1, 2025. Subsequent annual increases are capped at the lower of CPI or 4%.
• The Paramedic and Water Users Taxes remain unchanged. They are levied at $18.46 and $12.00 per parcel, respectively.

Other Taxes and Franchises
$3.2 million. This category includes Sales and Use Tax ($215,000), Business License Tax ($410,000, a 17% increase over last year due to outsourcing), Real Estate Rental Tax ($375,000), Utility User Taxes ($1.6 million, reflecting anticipated PG&E rate increases), and Franchise Fees ($606,000, a 2% increase over the current year projection).

Building Permits, Planning Fees, and Charges for Services $2.1 million. This category consists of the following construction related activities: Building Permits, Planning Fees, Plan Check Fees, General Plan Maintenance Fee, and Records Management Fees. This represents an increase of 2% primarily due to increase in fees and a modest increase in volume.

Revenue from Other Agencies
$3.0 million. This category includes Motor Vehicle License Fees ($1.9 million), State grants ($0.2 million), and County contributions, including $750,000 in County grants. ARPA funds, which provided significant one-time revenues in prior years, are no longer a factor in the FY 2026-27 budget.

Interest Earnings and Other Revenue
$1.1 million. Interest earnings are conservatively budgeted at $400,000, reflecting an expectation of moderating rates relative to recent levels. Community Hall and facility rentals contribute approximately $640,000.

GENERAL FUND EXPENDITURES
Total General Fund expenditures are budgeted at $41,540,678, an increase of approximately $1.1 million or 3% over the FY 2025-26 adopted budget, and 6.2% over the year-end projections. In developing the Proposed Budget, the City continues efforts to control and contain operating costs in all departments.
* FY2026-27 includes a General Fund subsidy for the Aquatics Fund for a full-year of operations. EXPENDITURE CATEGORY FY 2025-26

PROJECTION
FY 2026-27
PROPOSED VARIANCE % Change
PERSONNEL COSTS $ 25,785,105 $ 27,060,238 $ 1,275,133 4.9% MAINTENANCE & OPS $ 8,759,894 $ 9,295,455 $ 535,561 6.1% NON- DEPARTMENTAL $ 4,405,285 $ 4,784,985 $ 379,700 8.6% AQUATIC SUBSIDY $ 200,000 $ 400,000 $ 100.0% 200,000
TOTAL $ 39,150,284 $ 41,540,678 $ 2,390,394 6.1%
Agenda Report Page
Personnel Costs
Personnel costs, the largest expenditure category at approximately 65% of the total, drive the majority of this increase. Personnel-related costs — salaries, benefits, and retirement — are budgeted at approximately $27.1 million, or 5% over current year projections.

Personnel Budget by Type
Personnel Budget by Department
The salaries for FY 2026-27 are budgeted at $17,632,397. The increase reflects higher overtime costs in the Fire Department due to employees on long-term leave, in the Fire Academy, and two current vacancies. Part-time costs in the Planning and Building Department have declined due to implementation of the recommendations of the staffing study in FY 2026-27.

FY 2026-27 is the second year of the four-year agreements entered into with all bargaining units, except Piedmont Firefighters. In addition, as compared to the prior year projection, the most significant changes in personnel costs are as follows:
• Health Insurance – The proposed budget reflects an increase of $572,756 over last year.

The increase is primarily due to an assumed 5.0% increase in premium rates and the assumption of full staffing. Vacancies are budgeted at maximum benefits for employee plus family coverage.
• Retirement - Employee retirement costs are projected to increase $470,925 or 9% over prior year, as shown in the table below.

CATEOGRY FY 2025-26

PROJECTION
FY 2026-27

PROPOSED
VARIANCE % Change
WAGES $ 17,487,060 $ 17,632,397 $ 145,337 0.8%
BENEFITS - RETIREMENT $ 5,288,570 $ 5,759,495 $ 470,925 8.9% BENEFITS - HEALTH $ 2,085,390 $ 2,658,146 $ 572,756 27.5% BENEFITS - OTHER $ 924,215 $ 1,010,200 $ 85,985 9.3%
TOTAL $ 25,785,235 $ 27,060,238 $ 1,275,003 4.9%
Department / Category
FY 2025-26
Projection
FY 2026-27
Proposed Variance % Change
Administration $ 2,162,580 $ 2,228,784 $ 66,204 3.1%
Communications $ 394,900 $ 404,960 $ 10,060 2.5%
Public Works $ 2,546,655 $ 2,436,992 $ (109,663) -4.3%
Planning & Building $ 1,950,030 $ 2,117,286 $ 167,256 8.6% Recreation $ 2,231,725 $ 2,370,290 $ 138,565 6.2%
Police $ 7,620,025 $ 8,611,763 $ 991,738 13.0%
Fire $ 8,879,190 $ 8,890,163 $ 10,973 0.1%
TOTAL PERSONNEL $ 25,785,105 $ 27,060,238 $ 1,275,133 4.9% Agenda Report Page
• CalPERS Normal Cost increased approximately 1.5% over the prior year, in part due to two new full-time positions in Planning & Building and the assumption of full departmental staffing.
• Unfunded Accrued Liability (UAL) payments increased 11% to approximately $4 million.

UAL payments are projected to increase at an average rate of approximately 9% annually through FY 2032, then begin to flatten as Tier 1 employees retire and structural reforms take hold.
• As Tier 1 CalPERS employees retire and are replaced by employees in lower-benefit Tier 2, the City’s blended contribution rate will gradually decline over time — a structural improvement that reflects the benefit reforms negotiated in prior years.

Maintenance and Operations
Maintenance and operations costs are budgeted at $9,245,455, representing approximately 22% of the budget, and account for major expenses, including:
• Employee-related – Conferences, travel, training, and memberships • Supplies – Department supplies
• Equipment – Vehicle maintenance and repair, fuel, and rentals • Contract Services – Third-party recreation activity providers, legal, consulting, crossing guards • Other – Public Works services (including street patching, landscaping, and tree pruning) • Utilities
2 0
Projected % of Projected % of
Total Total
Normal Cost $ 2,196,700 38% $ 2,169,500 41%
Cost Share (362,700) -6% (418,900) -8%
Net Normal Cost 1,834,000 32% 1,750,600 33%
Unfunded Accrued
Liability (UAL) 3,925,500 68% 3,537,900 67%
Total $ 5,759,500 100% $ 5,288,500 100%

RETIREMENT
COSTS
FY 2026-27 FY 2025-26
Department
FY 2025-26
Projection
FY 2026-27
Proposed Variance % Change
Administration $ 2,468,700 $ 3,058,375 $ 589,675.0 23.9% Communication $ 132,000 $ 58,400 $ (73,600) -55.8%
Public Works $ 2,017,000 $ 2,278,500 $ 261,500 13.0%
Planning & Building $ 476,165 $ 386,975 $ (89,190) -18.7% Recreation $ 1,973,838 $ 1,914,500 $ (59,338) -3.0%
Police $ 1,138,815 $ 1,111,300 $ (27,515) -2.4%
Fire $ 553,376 $ 487,405 $ (65,971) -11.9%
TOTAL O&M $ 8,759,894 $ 9,295,455 $ 535,561 6.1%
Agenda Report Page
There is a 6% increase in the overall maintenance & operations budget compared to the current year projections. The key highlights include:
• This budget consolidates technology software, support, and consulting costs within the Administration budget to improve coordination, oversight, and overall management of the City’s technology resources. O&M costs in both Police and Fire are reduced due to shifting their software-related costs to the IT budget.
• Public Works is up by $261,500 due to anticipated increase in utility costs, janitorial supplies, equipment maintenance, miscellaneous repairs and hardware supplies. • Planning & Building includes reduction in consulting services associated with 6th Cycle Housing Element related costs, along with the part-time staffing budget. • Department supplies are up by 3.8% due to inflationary pressures. • Utilities/telephone costs are up 3.5% to accommodate PG&E rate increases.

Non-Departmental Costs
Non-Departmental expenditure is budgeted at $4,784,985, an increase of 8.7% from the prior year projections. The following table shows the primary components are:
• Workers’ Compensation Insurance: $1.3 million with an increase of $113,300 over current year projection. A large number of claims in the last 18 months have been trending favorably in recent months. However, budget values are based on the experience of the past five years. • Liability Insurance: $1.9 million with an increase of $116,000 over current year’s projection based on flat premiums and assumption of lower claims. The cost in FY 2026 came below budget. Due to declining claims, outstanding liability is significantly lowered, collectively resulting lower projections for FY 2026-27.
• Retiree Medical Premiums: $1.26 million, reflecting retirements in FY 2025-26, a 5% increase in premium rates, and estimated four retirements in FY 2026-27. • Library Services: $361,000, representing the City’s annual contribution to the City of Oakland for library access, a 0% change from the prior year.

CATEGORY FY 2025-26

PROJECTION
FY 2026-27

PROPOSED
VARIANCE % Change
Workers Compensation Ins $ 1,221,700 $ 1,335,000 $ 113,300 9.3% Liability Insurance $ 1,698,000 $ 1,814,000 $ 116,000 6.8% Retiree Medical Premiums $ 1,100,000 $ 1,255,000 $ 155,000 14.1% Library $ 360,985 $ 360,985 $ - 0.0%
Miscellaneous $ 20,000 $ 20,000 $ - 0.0%
TOTAL $ 4,400,685 $ 4,784,985 $ 384,300 8.7%
Agenda Report Page

GENERAL FUND BALANCE SUMMARY
The General Fund is expected to start FY 2026-27 with an estimated beginning balance of $7,877,354. The following table presents the complete General Fund outlook across three fiscal years. The General Fund is projected to end FY 2026-27 with a balance of $6,840,405, representing 17% of operating expenditures — aligned with the City's range of approximately 17% to 20%.

General Fund FY 2025-26
Projected
FY 2026-27
Proposed
FY 2027-28
Proposed
Beginning Fund Balance $7,293,843 $7,877,354 $6,840,405 Total Revenues $40,650,350 $41,198,740 $41,393,855
Total Expenditures $39,183,814 $41,540,678 $42,515,474
Transfers In $1,036,690 $1,054,988 $3,064,000
Transfers Out (Capital) $1,919,714 $1,750,000 $2,100,000 Projected Ending Fund Balance $7,877,354 $6,840,405 $6,682,786 FB % of Expenditures 20% 17% 16%
The General Fund budget includes a transfer of $1.1 million to the Facilities Maintenance Fund for deferred maintenance and sidewalk repairs in FY 2026-27.

TEN-YEAR FISCAL PROJECTIONS
The ten-year forecast of revenues and expenditure assists in identifying long-range issues and informing future planning and decision making through FY20233-2024. The following table is a summary of the forecast:

Agenda Report Page
The major assumptions used to build the Ten-Year Projection are as follows:

Revenues
• Property Tax: Staff has budgeted a 3% increase for FY 2026-27 based on the preliminary assessed valuation report received from Alameda County. Going forward, the growth rate is projected to be 4.9% annually, which is the average increase over the prior 15 years. This is lower than the average increase over the past ten years of 6.2% as inflationary pressures and the resulting increase in interest rates have weakened the real estate market. Staff is projecting increases of 3% for both FY 2026-27 and FY 2027-28. • Real Property Transfer Tax revenue is budgeted at $4.2 million in FY 2026-27 and thereafter. The 5-year average is $5.1 million, and 10-year average is $4.3 million. • Parcel Tax – Measure F was approved by voters on the March 2024 ballot. The initiative increased the tax by 20% and will be subject to voter approval every twelve years. The increased tax will be effective with FY 2026-27. Staff has assumed the tax will continue to be approved and has increased it each year by 3% (estimated CPI). • The growth rate for all other revenue categories averages 3.2%. • FY2026-27 includes a grant of $750,000 from Alameda County for streets resurfacing.

Expenditure:
• FY2025-26 is the first of the four-year labor agreements with all bargaining units except the Piedmont Firefighters with whom the City executed a one-year agreement expiring June 30, 2026. In future years, salaries are estimated to increase 3% annually.

FY 23-24 FY 24-25 FY 25-26 FY 26-27 FY 27-28 FY 28-29 FY 29-30 FY 30-31 FY 31-32 FY 32-33 FY 33-34 General Fund Begin Balance $ 7,423 $ 8,527 $ 7,294 $ 7,877 $ 6,840 $ 6,682 $ 7,058 $ 8,403 $ 7,671 $ 8,130 $ 8,664 Revenues 38,049 41,489 40,650 41,199 41,394 43,998 45,618 47,309 49,075 50,919 52,846 Growth rate - revenues 4.5% 9.0% -2.0% 1.3% 0.5% 6.3% 3.7% 3.7% 3.7% 3.8% 3.8% Operating Expenditures 31,943 32,972 34,583 36,356 37,177 39,117 40,895 41,861 42,374 43,461 44,572 Growth rate - expenditures 7.4% 3.2% 4.9% 5.1% 2.3% 5.2% 4.5% 2.4% 1.2% 2.6% 2.6% Non Department Expenditures 4,039 4,478 4,401 4,785 4,938 5,200 4,055 4,290 4,538 4,801 5,079 Net Operating Transfers 1,009 1,011 837 655 2,664 2,195 2,428 961 995 1,031 1,068 Operating net income 3,076 5,050 2,503 713 1,942 1,876 3,095 2,118 3,159 3,688 4,262 Growth rate - operating income -19.6% 64.2% -50.4% -71.5% 172.5% -3.4% 65.0% -31.6% 49.1% 16.8% 15.5% Capital Transfers 1,972 6,283 1,920 1,750 2,100 1,500 1,750 2,850 2,700 3,155 4,013 Net income 1,104 -1,233 583 -1,037 -158 376 1,345 -732 459 533 249 Ending Balance $ 8,527 $ 7,294 $ 7,877 $ 6,840 $ 6,682 $ 7,058 $ 8,403 $ 7,671 $ 8,130 $ 8,664 $ 8,913 % operating expenditures 24% 19% 20% 17% 16% 16% 19% 17% 17% 18% 18% % expenditures & debt svc 24% 19% 20% 16% 16% 16% 19% 17% 17% 18% 18%

A C T U A L P R O J E C T E D
Agenda Report Page
• Medical and other benefit costs assume a 4%-6% growth rate, which approximates the historical trend.
• Pension costs are based on an actuarial study prepared by Bartel and Associates. The CalPERS Board of Administration approved lowering the CalPERS discount rate assumption, the longterm rate of return, from 7.5% to 7.0% over three years beginning in 2018-19. Additionally, in July 2021, the discount rate was lowered to 6.8% as part of CalPERS portfolio risk mitigation strategy. The Bartel study assumes the rate will continue to decline and eventually settle around

6.0%. Staff is projecting pension costs to rise by approximately 28% over the next 5 years. − In 2018, the City established a Pension Rate Stabilization Trust with PARS to aid in funding future pension expenses. To date, $3,750,000 has been contributed to the fund and the balance as of March 31, 2025, is over $5.0 million. Staff does not recommend additional funding at this time.
− To maintain a General Fund balance above 17% of expenditures, it is projected the City will need to begin paying a portion of the pension expenses via withdrawals from the PARS fund beginning in FY 2027-28 and ending in FY 2029-2030, at which point the fund would be exhausted.
• Operating expenses, other than personnel costs, are projected to grow at a rate of approximately 3% per year.

RECREATION DEPARTMENT / SCHOOLMATES / AQUATICS
While the Recreation Department operates within the General Fund, two major programs under its purview — Schoolmates and Aquatics — are accounted for in separate enterprise funds. Together, these programs represent significant City investments in recreation, childcare, wellness, and overall community quality of life:

Program / Fund Actual
FY 2024-25
Projected
FY 2025-26
Proposed
FY 2026-27
Forecast
FY 2027-28

RECREATION - GF
Revenues $4,015,317 $4,097,600 $4,152,300 $4,152,300
Expenditures 4,193,032 4,205,563 4,284,790 4,355,273
Net Balance (177,715) (107,963) (132,490) (202,973)

SCHOOLMATES FUND
Revenues $1,772,646 $1,997,780 $2,090,950 $2,090,950
Total Expenditures $1,220,096 1,429,605 2,029,914 2,093,463 Est. Fund Balance (June 30) $2,556,548 $3,124,723 $3,185,759 $3,183,245

AQUATICS FUND
Revenue - $429,600 $2,065,300 $2,113,300
Expenditures - 730,000 2,457,432 2,507,643
General Fund Subsidy 200,000 200,000 400,000 400,000
Est. Fund Balance (June 30) $ 102,008 $ 1,608 $ 9,476 $ 15,133 Agenda Report Page
The Recreation Department budget of $4.3 million (up 1.9%) reflects full programming. Staff targets the Recreation Department to be cost-neutral over time.

The Schoolmates Fund budget is projected to increase by 40% to $2.0 million, which reflects the expanding demand for programming. The physical environment of each site presents space challenges that the City is working to creatively address on and off premises. The fund is estimated to close FY 2025-26 with a reserve of $3.1 million.

The Aquatics Enterprise Fund transitions from construction to full operations in FY 2026-27, including a new full-time Pool Operations Technician position; the financial model projects subsidy independence by FY 2028-29.

COMMUNITY POOL: A ONCE-IN-A-GENERATION ACHIEVEMENT
Completion of an all-electric aquatics facility in a California municipal setting required a highly complex commissioning process. As such, the opening of the Piedmont Community Pool for public use is a defining accomplishment for the City Council and the broader Piedmont community. In November 2020, voters approved Measure UU, authorizing the sale of up to $19.5 million in General Obligation bonds for construction of a new community pool. Following the City’s award of an S&P “AAA” rating, $19.5 million in bonds were sold in December 2021 at favorable interest rates; combined with accrued interest, bond proceeds provided $25.2 million for the project.

Construction began in 2023. The project encountered substantial unforeseen challenges, including buried fuel tank remediation, groundwater intrusion and soil disposal requirements for the entire site. The project budget was augmented three times, bringing the total project cost to $34.9 million, partially offset by:
• Approximately $180,000 in estimated Inflation Reduction Act tax credits. • Up to $300,000 in reimbursements through the State’s Removing or Upgrading Underground Storage Tanks (RUST) Program for fuel tank remediation. • Private contributions totaling more than $3 million from the Piedmont Recreational Facilities Organization (PRFO), the Kroeger Estate, and the Piedmont Beautification Foundation (PBF).
• A State of California grant and a long-term, no-interest loan in the amount of $832,000 from CEDA and AVA Community Energy.
• Measure BB funds for roadway improvements in the amount of $60,000.

The facility is now operational and focused on the delivery of year-round programming to the community. Operations are supported by two full-time staff, an Operations Technician, and approximately 80–90 part-time aquatics employees and contract instructors.

The FY 2026-27 Budget includes a General Fund aquatics subsidy of $400,000, consistent with the adopted financial model. The initial year of operations will be a period of learning and adjustment, as the City seeks to balance competing demands for water access while best meeting overall community needs and ensuring long-term operational sustainability. The City’s goal remains to reach full cost recovery by FY 2028-29 through disciplined management of programming, staffing levels, and fee structures.

Agenda Report Page

INFRASTRUCTURE INVESTMENT & CAPITAL PROGRAM
Maintaining and improving the City’s physical infrastructure — streets, parks, buildings, utilities, and equipment — is essential to sustaining service quality over the long term. The FY 2026-27 budget continues a multi-year commitment to capital investment across all fund types.

Major projects in the five-year program include:
• Recreation Building: Fire and Building Code upgrades, window replacement, and waterproofing improvements
• City Hall: window replacement, electrical upgrades, Code compliance improvements, and lower-level retrofit
• Fire Station: dormitory improvements, seismic upgrades, and Code improvements • Police Department: upgrades to holding areas, property/storage/evidence/armory areas, and Fire and Building Code compliance improvements
• 801 Magnolia Avenue: ADA upgrades and roof replacement • Green Infrastructure: Clean Water compliance project
• Parks and Tennis Courts: irrigation upgrades, playground replacement, Hampton & Linda/ Beach turf replacement, continuous pathway repairs, & Hampton tennis court resurfacing • Storm Drainage: ongoing inlet and pipeline repair, Pacific Avenue drainage improvements, and Ramona Avenue drainage improvements
Facility Capital Project Fund
Following the substantial capital investments of recent years — including the Community Pool, Dispatch Center, and a broad portfolio of park and civic facility projects — the Facility Capital Project Fund is projected to start FY 2026-27 with an estimated balance of $4.9 million. Funding will be primarily from the General and Schoolmates Funds, when available. American Rescue Plan Act (ARPA) funds, previously allocated for use on the Police Dispatch Center project in accordance with City Council direction, are now exhausted.

Annual funding is determined based on available resources in the General Fund after consideration of the needs of the Equipment Replacement Fund, Facilities Maintenance Fund, and a General Fund reserve set aside in the range of 17% to 20%.

FY2023-24 FY2024-25 FY2025-26 FY2026-27 FY2027-28 FY 2028-29 FY2029-30 FY30-31 Beginning Balance $ 10,797,969 $ 10,457,363 $ 9,849,211 $ 4,909,019 $ 2,724,019 $ 812,019 $ (9,811,981) $ (20,637,981) General Fund Subsidy $ - $ 1,500,000 $ 1,000,000
ARPA Funding 322,066 1,497,984 319,714 - - - - -
Contributions / Other 122,223 - 150,000 45,000 245,000
Interest 572,179 507,620 150,000 125,000 100,000 10,000 10,000 10,000 Total Revenue $ 894,245 $ 3,627,827 $ 619,714 $ 170,000 $ 1,345,000 $ 10,000 $ 10,000 $ 10,000 Expenditures:

Facilities $ (322,066) $ (1,958,225) $ (1,258,837) $ (1,325,000) $ (1,525,000) $ (8,250,000) $ (8,800,000) $ (12,850,000) Parks (421,667) (470,574) (1,042,995) (665,000) (830,000) (1,950,000) (950,000) (1,600,000) Tennis Courts (27,741) (224,970) (22,663) (20,000) - (250,000) - - Sustainability (43,184) (19,087) (190,000) - (382,000) (34,000) (36,000) (38,000) Storm Drains (8,224) (70,285) (400,000) (100,000) (100,000) (150,000) (1,000,000) (150,000) Green Infrastructure (200,000) - (1,700) (75,000) (400,000) - (50,000) (200,000) Community Pool (207,204) (1,487,393) (2,823,394) - - - - - Miscellaneous (4,765) (5,445) (10,317) - - - - -
Total Expenditures $ (1,234,851) $ (4,235,979) $ (5,559,906) $ (2,355,000) $ (3,257,000) $ (10,634,000) $ (10,836,000) $ (14,838,000) Ending Balance $ 10,457,363 $ 9,849,211 $ 4,909,019 $ 2,724,019 $ 812,019 $ (9,811,981) $ (20,637,981) $ (35,465,981)

FACILITIES CAPITAL

ACTUAL FORECAST
Agenda Report Page
Facility Maintenance Fund
The City Council established the Facilities Maintenance Fund in 2013 to support a long-term strategy for maintaining and preserving City-owned facilities. In 2014, responsibility for facilities management was transferred from the Recreation Department to the Public Works Department.

Since that time, staff has continued developing and refining a comprehensive facilities program addressing deferred maintenance, ongoing repair needs, and long-term lifecycle replacement planning for City facilities and infrastructure. The program continues to evolve as staff monitors facility conditions, operational needs, and long-term capital priorities.

Beginning in FY 2019-20, janitorial and routine custodial expenses were removed from this fund and are now accounted for within the General Fund. In FY 2022-23, staff further refined the City’s accounting structure by separating ongoing maintenance activities from larger long-term capital improvement needs. As a result, the Facilities Maintenance Fund is now primarily responsible for repairs and maintenance, scheduled maintenance activities, and sidewalk repair and replacement projects. Funding is provided annually through transfers from the General Fund and the Schoolmates Fund based on operational and facility needs.

The Facilities Maintenance Fund is projected to begin FY 2026-27 with an estimated fund balance of approximately $741,498. Revenues include a projected transfer of approximately $1.1 million from the General Fund and $59,110 from the Schoolmates Fund. After projected expenditures of approximately $1.4 million, the fund is anticipated to end FY 2026-27 with an estimated balance of approximately $416,000.

The following schedule summarizes the current Facilities Maintenance Fund plan. It is a roll up of scheduled maintenance and estimated repairs and maintenance for each City facility, as well as sidewalk repair and replacement.

FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 FY 2031-32 Beginning Balance $ 571,407 $ 377,729 $ 570,421 $ 741,498 $ 416,818 $ 220,308 $ 348,098 $ 398,288 $ 431,998 General Fund Subsidy $ 850,000 $ 1,100,000 $ 1,100,000 $ 1,000,000 $ 1,100,000 $ 1,100,000 $ 1,250,000 $ 1,100,000 $ 1,100,000 Schoolmates Subsidy 29,910 28,313 31,500 59,110 73,630 44,180 40,750 20,350 54,460 Contributions \ Other Funding 8,900 30,514 40,000 - - - - - - Interest 16,071 18,418 20,000 20,000 19,000 20,000 24,000 22,000 23,000 Total Revenue $ 904,881 $ 1,177,245 $ 1,151,500 $ 1,119,110 $ 1,192,630 $ 1,164,180 $ 1,314,750 $ 1,142,350 $ 1,177,460 Expenditures:

Sidewalks $ (753,080) $ (494,916) $ (430,000) $ (650,000) $ (650,000) $ (550,000) $ (500,000) $ (500,000) $ (500,000) Annual Maintenance (232,657) (80,184) (412,690) (234,790) (244,140) (253,890) (264,060) (274,640) (285,600) Scheduled Maintenance (112,823) (409,453) (137,733) (559,000) (495,000) (232,500) (500,500) (334,000) (355,000) Total Expenditures $ (1,098,559) $ (984,553) $ (980,423) $ (1,443,790) $ (1,389,140) $ (1,036,390) $ (1,264,560) $ (1,108,640) $ (1,140,600) Ending Balance $ 377,729 $ 570,421 $ 741,498 $ 416,818 $ 220,308 $ 348,098 $ 398,288 $ 431,998 $ 468,858

ACTUAL FORECAST

FACILITIES MAINTENANCE
Agenda Report Page
Street Infrastructure Maintenance & Replacement
• Funding sources for street infrastructure maintenance and replacement, including sidewalk repair, are the Gas Tax, SB1, Measure BB, and Measure F. In addition, the City competed for and obtained funding through the Alameda County Transportation Commission for $500,000. The majority of available funding is dedicated to street resurfacing, with the balance dedicated to important sub-categories such as the implementation of projects prioritized by the approved Pedestrian & Bicycle Master Plan, and those related to the Complete Streets program.
• The Overall Pavement Condition Index (PCI) for streets within the City of Piedmont is currently 61. This is down from the 63 reported last year and 67 reported in 2019. This keeps the City’s overall average within the “Good” range.

In order to maintain a PCI of 67 over the next 5 years, approximately $1.5 million in funding for maintenance and repairs would be needed annually. To increase the PCI to 72 over the next 5 years, approximately $2.2 million in funding for maintenance and repairs would be needed annually.

Piedmont’s sidewalks are increasingly in disrepair. Their address is a priority for reducing the liability associated with accidents caused by unsafe sidewalks. Staff has proposed a budget of $650,00 for sidewalk repair and replacement, which will be funded from the Facilities Maintenance Fund.

The City currently does not have the tools to adequately track the required maintenance of sidewalks. Staff have included in the Proposed Budget the implementation of an Enterprise Asset Management system to satisfy this and other maintenance related needs.

PCI Range Description 2024 2023 2022 2019
OVERALL 61% 63% 65% 67%
>70 Very Good 47% 50% 58% 49%
50-69 Good 22% 23% 17% 28%
24-49 Poor 22% 20% 20% 20%
0-24 Very Poor 9% 7% 5% 3%
Agenda Report Page
A total of $750,000 in Measure BB and Vehicle Registration Fee (VRF) funding will be dedicated to street resurfacing and right-of-way improvements for the Moraga Avenue Pedestrian Safety Project. These are in addition to the Direct Local Distribution funds received from the County. The City anticipates receiving SB 1 and Gas Tax revenues for streets in future years; current-year allocations are drawn from accumulated fund balances.

Equipment Replacement Fund
The Equipment Replacement Fund sets aside funds in anticipation of the orderly replacement of City vehicles, heavy equipment, general equipment, as well as IT infrastructure. A replacement schedule has been developed detailing all equipment, including the estimated year of replacement and estimated replacement cost.

In FY 2026-27, the Equipment Replacement Fund is projected to expend $996,300 for systematic, life-cycle replacement of City vehicles and equipment. Please refer to the table on the next page for details.

Measure F Gas Tax SB 1
LSR Bike\Ped 143 121 133 TOTAL
Fund Balance - 7/1/2025 2,429,289$ 269,921$ 154,145$ 348,059$ 52,122$ $ 3,253,536 Revenue - BUDGET
STATE \ COUNTY FUNDS 1,075,000 80,000 43,000 325,000 295,000 1,818,000 -
Actual Expenses
STREET RESURFACING - 43,000 315,000 347,122 705,122
DESIGN STREET RESURFACING 893,310 893,310
BIKE & PEDESTRIAN 1,084,730 80,000 2,207 - 1,166,938 -

SIDEWALKS & CURBS - - - - -
Total Expenditures 1,978,040 80,000 43,000 317,207 347,122 2,765,369 Fund Balance - 7/1/2026 1,526,249$ 269,921$ 154,145$ 355,851$ 0$ 2,306,166 $ FY2026-27 - PROJ REVENUES 1,020,219 75,300 41,743 331,037 316,163 688,943 TOTAL AVAILABLE 2,546,468 345,221 195,888 686,888 316,163 1,198,940 Moraga Ave Pedestrian Safety Project ($1.1M) 300,000 50,000 50,000 2027 Street Resurfacing - Design ($150k) 150,000 -
Oakland Ave Bridge Repair Study ($50k) 50,000 50,000
Park/St James Pedestrian Safety Design ($25k) 25,000 -
Piedmont Safer Streets Update 31,680 -
FUND BALANCE - 7/1/2027 2,096,468$ 288,541$ 145,888$ 636,888$ 316,163$ $ 3,483,948 2027 Street Resurfacing - Construction ($2M) 1,400,000 100,000 100,000 200,000 200,000 2,000,000 Park/St James Ped Safety Construction ($175k) 175,000 175,000 -
PROJECTED BALANCE 6/30/2028 696,468 13,541 45,888 436,888 116,163 1,308,948 Measure BB (136) STREET FUNDS
Agenda Report Page
The fund currently has an estimated balance of approximately $2.7 million. In addition, the Sewer Fund is scheduled to repay its loan of $600,000 to the Equipment Replacement Fund in FY 2027-

28. By doing so, the General Fund will be relieved of its contribution to this fund for at least two years, as presented in the Equipment Funding Plan.
* Planned Funding of $600,000 in FY2027-28 is from Sewer loan repayment.

FY2026-27
Amount
Communications
Broadcast Ctrl. and Council Chambers A/V 300,000
Video Server 20,000
Public Works:

Pickup Truck 100,000
Recreation
Hybrid/EV Van or Truck 73,000
Copy Machine 15,000
Police:

Automobile - Chief's Vehicle 100,000
Safety Gear 15,000
Fire:

Cardiac EKG Monitors 120,000
IT:

Desktop Computer Replacements 40,800
PD: Radio Consolettes 25,000
Facility Door Access 50,000
Duo MFA Devices 7,500
Uninterupted Power Supply 20,000
PD: Server Replacement 125,000
Total Proposed Expenditures 1,011,300 $
Description Fiscal Begin Planned End
Year Balance Funding Interest Expenditures Balance
17/18 $ 3,937,414 $ 517,193 $ (651,165) $ 3,803,442
18/19 3,803,442 433,000 81,148 (1,216,799) 3,100,791
19/20 3,100,791 523,862 76,067 (333,196) 3,367,524
20/21 3,367,524 270,586 13,195 (391,501) 3,259,804
21/22 3,259,804 1,410,121 (28,188) (179,226) 4,462,511
22/23 4,462,511 227,248 58,713 (1,050,258) 3,698,214
23/24 3,698,214 800,000 146,799 (566,779) 4,078,235
24/25 4,078,235 850,000 135,000 (972,458) 4,090,777
25/26 4,090,777 500,000 50,000 (672,368) 3,968,409
26/27 3,968,409 0 75,000 (1,011,300) 3,032,109
27/28 3,032,109 600,000 90,963 (1,089,116) 2,633,956
28/29 2,633,956 500,000 79,019 (1,254,948) 1,958,026
29/30 1,958,026 500,000 58,741 (1,766,797) 749,970
30/31 749,970 750,000 22,499 (611,163) 911,306
31/32 911,306 500,000 27,339 (445,046) 993,598
32/33 993,598 500,000 29,808 (366,447) 1,156,959
33/34 1,156,959 300,000 34,709 (271,000) 1,220,668
34/35 1,220,668 300,000 36,620 (146,000) 1,411,288
Total 3,937,414 $ $ 9,482,011 $ 987,431 $ (12,995,568) $ 1,411,288 Agenda Report Page
Sewer Enterprise Fund
The Sewer Fund is budgeted for approximately $7.7 million in expenditures in FY 2026-27, reflecting continued investment in sewer system rehabilitation and critical underground infrastructure improvements (along with $1.5 million in operating costs). The fund is projected to begin the fiscal year with an estimated balance of approximately $4.6 million and end the year with an estimated balance of approximately $2.7 million following substantial capital project expenditures.

The Sewer Fund accounts for costs associated with the inspection, maintenance, repair, rehabilitation, and replacement of the City’s sanitary sewer system. In July 2014, the City and several East Bay jurisdictions entered into a Consent Decree Order (CDO) with the United States Environmental Protection Agency requiring participating agencies to complete extensive sewer system rehabilitation and implement comprehensive monitoring and reporting programs to improve system performance and reduce sanitary sewer overflows.

Since adoption of the CDO, the City has undertaken a multi-phase sewer rehabilitation program to achieve long-term compliance with federal regulatory requirements and modernize aging infrastructure. To support these efforts, the City Council previously approved interfund loans totaling $800,000 from the Equipment Replacement Fund and the Facilities Maintenance Fund to the Sewer Fund. These loans provided initial funding capacity for rehabilitation efforts and reduced the immediate need for increases to the Sewer Tax or Transfer Tax.

Following approval of a low-interest loan through the State Water Resources Control Board, construction of Phase V of the sewer rehabilitation program began in FY 2017-18 and was completed during FY 2018-19. Design for Phase VI was completed in FY 2024-25, and construction is anticipated to begin during FY 2026-27. The City continues to advance sewer rehabilitation efforts with the goal of completing all required phases ahead of the schedule established under the Consent Decree.

ACTUAL PROJECTED

SEWER FUND
2024-25 2025-26 2026-27 2027-28 2028-29
Beginning Balance $ 4,144,626 $ 5,454,957 $ 4,627,867 $ 2,672,643 $ 3,700,874 Sewer Service Charges \ Interest 3,474,882 3,355,000 3,426,000 3,524,880 3,620,148 Loan Proceeds 0 0 3,315,157 6,000,000 3,000,000
Total Revenue 3,474,882 3,355,000 6,741,157 9,524,880 6,620,148 Operating Costs 1,480,013 1,452,840 1,509,075 1,564,279 1,621,793 Capital Costs:

General Sewer Replacement 35,549 362,500 275,600 289,500 200,000 Capital Equipment 55,841 300,000 0 0 0
Phase VI 69,930 50,000 6,000,000 0 0
Phase VII 0 300,000 550,000 5,000,000 3,000,000
Other 0 1,355,045 0 0 0
Debt Service 523,218 361,705 361,705 1,642,870 1,372,955 Total Expenditures 2,164,551 4,182,090 8,696,380 8,496,649 6,194,748 Ending Balance $ 5,454,957 $ 4,627,867 $ 2,672,643 $ 3,700,874 $ 4,126,274

PROPOSED
Agenda Report Page

PENSION RATE STABILIZATION FUND
In 2017-18, the City established a Pension Rate Stabilization Fund. The City partnered with the Public Agency Retirement Services (PARS) to establish a Section 115 Trust. The trust allows for the smoothing of rising pension costs which are expected to more than double over the next ten years. Through the deposit of funds into the Section 115 Trust Program, the City could expect to earn a rate of return greater than what would be attained through the City’s investment with the State of California Local Agency Investment Fund (LAIF). The higher return is made possible because the Section 115 Trust Program is not prohibited by State law from making purchases of higher yield equities.

In May 2018, the City transferred $2.0 million from the General Fund into the Pension Rate Stabilization Fund with an additional transfer of $750,000 in November 2018. In February 2021, the City engaged actuarial firm Bartel & Associates to refresh the City’s ten-year pension expense projections. The projections increased approximately $3.0 million as compared to the long-range plan. The increase was due to CalPERS lower than expected investment results in FY 2019-20 and the effect of the changes in its amortization policy. Amortization periods for the Unfunded Accrued Liability have been shortened from 30 years to 20 years, which lowers overall liability, but increases annual payments. Due to this change, an additional $1.0 million was transferred to PARS in October 2021.

The City’s long-term plan now indicates that the City may need to draw down on the PARS fund as early as FY 2027-28 to pay annual pension payments and maintain a reasonable General Fund reserve.

Agenda Report Page
Table 1 – City of Piedmont FY 2026-27 Budget Summary

CURRENT PROJECTED PROPOSED BUDGET
EXPENDITURES BUDGET EXPENDITURES BUDGET %
2025-26 2025-26 2026-27 CHANGE
ADMIN. & COMMUNICATIONS $ 5,503,531 $ 5,196,180 $ 5,750,519 4.5% PUBLIC WORKS 4,953,391 4,563,655 4,715,492 -4.8%
PLANNING & BUILDING 2,521,416 2,426,195 2,504,261 -0.7% RECREATION 4,278,028 4,205,693 4,284,790 0.2%
POLICE 9,217,073 8,758,840 9,723,063 5.5%
FIRE 9,016,538 9,432,566 9,377,568 4.0%
NON-DEPARTMENTAL 4,576,335 4,400,685 4,784,985 4.6%
TOTAL GENERAL FUND 40,066,312 38,983,814 41,140,678 2.7%

OTHER OPERATING FUNDS
SCHOOLMATES FUND 1,467,045 1,398,105 1,970,804 34.3%
TOTAL OPERATING EXPENDITURES $41,533,357 $ 40,381,919 $43,111,482 3.8%

CURRENT PROJECTED PROPOSED BUDGET
EXPENDITURES BUDGET EXPENDITURES BUDGET %
2025-26 2025-26 2026-27 CHANGE
ATHLETIC FACILITY PRESERVATION $ 42,000 $ 25,000 $ 25,000 -40.5% COPS 280,000 134,000 75,000 -73.2%
GAS TAX 544,000 317,207 50,000 -90.8%
MEASURE BB 2,482,000 2,058,040 506,680 -79.6%
MEASURE D 21,500 6,000 21,500 0.0%
MEASURE F - VRF 100,000 43,000 50,000 -50.0%
SB1 ROAD MAINTENANCE 593,000 347,122 - -100.0%
TRAFFIC SAFETY 11,200 16,500 16,000 42.9%
TOTAL SPECIAL REVENUE FUNDS 4,073,700 2,966,869 744,180 -81.7% CAPITAL IMPROVEMENT 500,000 500,000 750,000 50.0%
AQUATICS PROJECT 103,600 5,245,511 3,548,718 3325.4%
EQUIPMENT REPLACEMENT 1,064,847 473,500 1,011,300 -5.0% FACILITY CAPITAL PROJECT 8,323,111 5,559,906 2,355,000 -71.7% FACILITY MAINTENANCE 1,636,330 980,423 1,443,790 -11.8% TOTAL CAPITAL PROJECT FUNDS 11,627,888 12,759,340 9,108,808 -21.7% AQUATICS BOND 1,276,400 1,276,400 1,274,025 -0.2%
TOTAL DEBT SERVICE FUNDS 1,276,400 1,276,400 1,274,025 -0.2% AQUATICS 1,919,948 730,000 2,457,432 28.0%
SEWER 6,889,355 2,931,400 7,711,380 11.9%
TOTAL ENTERPRISE FUNDS 8,809,303 3,661,400 10,168,812 15.4% TOTAL OTHER FUNDS $25,787,291 $ 20,664,009 $21,295,825 -17.4% GRAND TOTAL $67,320,649 $ 61,045,928 $64,407,307 -4.3%

OPERATING BUDGET

OTHER FUNDS BUDGET
Agenda Report Page

APPROPRIATIONS (GANN) LIMIT
State law approved by the voters and known as the Gann Initiative places limits on the amount of tax-generated revenue (Proceeds of Taxes) that cities can receive and appropriate each year. The limit is based on actual appropriations during 1978-79 and is adjusted annually by cost-of-living and population growth factors. Only specific revenues are classified as Proceeds of Taxes.

The passage of Proposition 4 in November 1979 established the annual appropriation limit requirement beginning in 1980-81 (using 1978-79 as the base) for state and local entities. If an entity received excess funds (over the limit) in any one year, it could only use the funds in the subsequent year if below the Appropriations Limit that year.

Senate Bill 1359 provided for implementing Proposition 4. The State Department of Finance is required each year to notify local governments of the changes in the cost of living or change in California Per Capita Income, whichever is lower, along with the population change from the prior calendar year. Using this data, the City Council would then adopt a resolution stating the amount of the appropriation limit for the new fiscal year.

Proposition 111 and SB 88 modified Proposition 4 to allow the annual adjustment factors to be altered beginning with the 1990-91 calculation. Rather than using the lesser of California Per Capita Income or U.S. CPI to measure inflation each year, the city may choose to use the growth in the California Per Capita Income or the growth in the non-residential assessed valuation due to new construction within the city. Also, rather than using only the population growth of the city, each city may choose to use the population growth within its county.

The Calculation of Appropriation Subject to Limit for 2026-27 is attached. This computation includes the calculations necessary to determine the City's appropriation limitation for 2026-27.

The carryforward 2025-26 Appropriation Limit, adjusted by the Cost-of-Living factor of 1.0495% and the population factor of .999% (from the Department of Finance) establishes the 2026-27 Appropriation Limit at $36,613,146. The City’s appropriations subject to limit totals $34,118,490, which is $2,494,656 below the calculated limit.

FEES & CHARGES
The City annually reviews its fee schedule and adopts updates to certain specific fees and charges where determined necessary. It is generally City policy to establish fees and charges for City services which fully reimburse the City for the associated costs of providing services, and thus planning permit fees, building fees, and other fees for services are adjusted on a regular basis. Staff review existing fees and charges annually in conjunction with the review of the City’s budget to ensure that they are adequate and to relate them to their associated program cost.

By: Kiran Bawa, Finance Director
Attachments
A: Schedule of Fees and Charges
B: Calculation of Appropriation Subject to Limit (Schedules 1 – 3) C: Department of Finance Price & Population Information Agenda Report Page
City of Piedmont Fee Schedule
2026-27 Proposed Budget
Fee Schedule
9-1 Attachment A Agenda Report Page
City of Piedmont Fee Schedule
2026-27 Proposed Budget
This Page Left Intentionally Blank
9-2 Attachment A Agenda Report Page
City of Piedmont
2026-27 Proposed Budget
Fee Schedule

DESCRIPTION FEE COMMENTS
Home Occupation Permit Application Fee $100
Street Use Permit Application Fee $50
State Disability Access Fee $4 Added to Business Licenses pursuant to GC4467
Bank Non-Sufficient Funds Fee $35
Bank Stop Payment Fee $31

DESCRIPTION FEE COMMENTS
Banner Hanging Fee $105 Piedmont Groups
Banner Hanging Fee $300 Outside Piedmont Groups
Sign Hanging Fee $178
Encroachment Permits (Work in Right-ofWay) $599 Depending on project site and scope, and deposit might be required
Encroachment Permits with Engineering
Review $971
Revocable Encroachment Permit (for semipermanent improvements in the Right-ofWay or within easements $989
Sidewalk Inspection $282
Sewer $289
Solid Waste Self Haul Permit 287
Exemption from Curbside Placement of
Solid Waste Carts No Fee Requires annual renewal
I. ADMINISTRATION

SCHEDULE OF FEES AND CHARGES

SCHEDULE OF FEES AND CHARGES
II. PUBLIC WORKS
9-3 Attachment A Agenda Report Page
City of Piedmont
2026-27 Proposed Budget
Fee Schedule
Fee Name Unit Proposed Fee
$1 to $500 Base $153
$501 to $2,000 Base $153
$501 to $2,000 Each Additional $100 $10.59
$2,001 to $25,000 Base $311
$2,001 to $25,000 Each Additional $1000 $22.72
$25,001 to $50,000 Base $832
$25,001 to $50,000 Each Additional $1000 $33.96
$50,001 to $100,000 Base $1,681
$50,001 to $100,000 Each Additional $1000 $23.56
$100,001 to $500,000 Base $2,858
$100,001 to $500,000 Each Additional $1000 $10.06
$500,001 to $1,000,000 Base $6,873
$500,001 to $1,000,000 Each Additional $1000 $17.37
$1,000,000 to $10,000,000 Base $15,544
$1,000,000 to $10,000,000 Each Additional $1000 $5.47
$10,000,000 to $25,000,000 Base $64,542
$10,000,000 to $25,000,000 Each Additional $1000 $4.25
Over $25,000,000 Base $127,938
Over $25,000,000 Each Additional $1000 $2.14
$1 to $500 Base $76
$501 to $2,000 Base $76
$501 to $2,000 Each Additional $100 $9.48
$2,001 to $25,000 Base $217
$2,001 to $25,000 Each Additional $1000 $5.08
$25,001 to $50,000 Base $376
III. PLANNING AND BUILDING
Building Permit & Inspection Fees (Based On Valuation)
Plan Check Fee (Based On Valuation)
9-4 Attachment A Agenda Report Page
City of Piedmont
2026-27 Proposed Budget
Fee Schedule
III. PLANNING AND BUILDING
$25,001 to $50,000 Each Additional $1000 $15.70
$50,001 to $100,000 Base $768
$50,001 to $100,000 Each Additional $1000 $7.48
$100,001 to $500,000 Base $1,141
$100,001 to $500,000 Each Additional $1000 $1.17
$500,001 to $1,000,000 Base $1,599
$500,001 to $1,000,000 Each Additional $1000 $1.86
$1,000,000 to $10,000,000 Base $2,514
$1,000,000 to $10,000,000 Each Additional $1000 $0.16
$10,000,000 to $25,000,000 Base $3,733
$10,000,000 to $25,000,000 Each Additional $1000 $0.14
Over $25,000,000 Base $5,478
Over $25,000,000 Each Additional $1000 $0.09
Permit Renewal
Length of Permit Expiration:

Less than 180 days Flat $0
181 to 365 days % of Original Permit & Inspection Fee 50% More than 365 days % of Original Permit & Inspection Fee 100% General Plan Maintenance Fee % of Valuation 1.50%
Records Management Fee
For Permits and Inspections % of Permit and Inspection Fee 6% For Permit Renewals % of Permit Renewal Fee 6%
Valuation:
$1 to $3,850 Base $0.50
Over $3,850
Base Base $0.50
For Additional Valuation over $3,850 Additional
[Job Value - $3,850] /
$1*$0.0001
Plan Check Fee (Based On Valuation)
Strong Motion Instrumentation & Seismic Hazard Mapping Program (SMIP) Determined by State 9-5 Attachment A Agenda Report Page
City of Piedmont
2026-27 Proposed Budget
Fee Schedule
III. PLANNING AND BUILDING
Valuation:
$1 to $25,000 Base $1
$25,001 to $50,000 Base $2
$50,001 to $75,000 Base $3
$75,001 to $100,000 Base $4
Over $100,000
Base Base $4
For Additional Valuation Over $100,000 Additional
[Job Value - $100,001] /
$25,000*$1.00
Other Fees & Permits
Change to Approved Building Permit
(CAP)
Flat
$535
Solar Energy Related Permits
Residential Flat $573
Commercial Flat $1,112
SolarAPP+ Flat $352
Change to Approved Solar Energy
Related Permit (CASP)
Flat
$180
Change of Address Fee Flat $280
Drop Box Flat $187
Garage Sale Permit Per Sale $93
Hourly Rates:

Building Official Per Hour $218
Planning & Building Director Per Hour $263
Plans Examiner Per Hour $191
Senior Planner Per Hour $192
Associate Planner Per Hour $176
Housing Records Search Flat $187
Permit to Legalize Unpermitted ADU or
JADU
Each
$1,670
New Sewer Connection Flat $304
Penalty Fee - Starting Construction
without Permit
% of Permit / Inspection Fee
150%
Planning Commission Mailing List Flat $0
Residential Rental Safety Inspection Per Inspection
$410
Title 24 Plan Check
Prescriptive Compliance Flat $116
No increase in conditioned floor area Flat
$116
Addition area only Flat $174
Addition plus existing area combined Flat
$349
New home or structure Flat $581
Calif SB 1473 Fee (Determined by State Effective 1/1/2009) 9-6 Attachment A Agenda Report Page
City of Piedmont
2026-27 Proposed Budget
Fee Schedule
III. PLANNING AND BUILDING
Re-Roof Flat $447
Stand Alone Trade (i.e., Water Heater,

Each $447
General Applications Per Review $494
Windows & Doors Per Review $494
Changes to Previously Approved Per Review $566
Construction Up to $51,250 Per Review $711
Construction 51,251 - $205,000 Per Review $929
Construction $205,001 or more Per Review $2,023
New House Per Review $2,541
Sequential DRP-DRs referred to PC Surcharge $1,152
Variance
One Variance with Design Review Per Variance $335
One Variance without Design Review Per Variance
$1,878
Each Additional Variance Per Variance $197
Conditional Use Permit
Conditional Use Permit Per Permit $4,628
Emergency Shelters Per Permit $975
Other Review
Additional Bedroom Permit Per Permit $494
Administrative Extension Per Extension $71
Appeal Per Appeal $6,013
Accessory Dwelling Unit Permit (with or
without Exception)
Per Permit
$929
AB 1332 Pre-Approved ADU Plans Per Permit $2,032
Modification to Approved ADU Permit Per Change
$566
Fence, Retaining Wall or Site Feature
Design Review Permit
Per Permit
$1,601
SB 684 Housing Subdivision Deposit $20,500
SB9 Housing Development Per Permit $10,035
Modification to Approved SB 9 Permit Per Permit
$7,693
Sign Design Review Permit Per Permit $1,543
Short-Term Rental Permit Per Permit $349
AB 939 Information Report Per Report $217
Jurisdictional Determination Per application $5,424
Stand Alone / Over the Counter Permits
Design Review Permit – Expedited Review
Design Review Permit - Director Review
Design Review Permit - Planning Commission Review
9-7 Attachment
A Agenda Report Page
City of Piedmont
2026-27 Proposed Budget
Fee Schedule
III. PLANNING AND BUILDING
SB 330 Pre-Application Per Application $494
Pre-Application Project Review Per Permit $494 + staff hourly rate in excess of 2 hours
Zoning Code Amendment Per Amendment $10,592
Subdivision/Map Act
Parcel Merger deposit/cost to process Deposit
$2,050
Lot Line Adjustment Deposit $2,050
Parcel Map Deposit $4,100
Tentative Map Deposit $4,100
SB 684 Subdivision Per Parcel $9,459
SB 9 Urban Lot Split Per Permit $6,690
Initial Study/Negative Declaration Deposit $56,400
Environmental Impact Report (EIR) Deposit $112,750
CA Dept. of Fish & Wildlife Fee Per Permit $146
Filming Permit
Still Photography Per Permit $290
Commercial Video Per Permit $290
Motion Picture Video Per Permit
$290
Wireless Communication Facility
WCF Permit for small cell facilities

Per Site $9,924
WCF Permit for all facilities other than
small cell in City right-of-way
Deposit
$7,175
WCF Independent Technical Review for
all facilities other than small cell in City
right-of-way
Deposit
$1,025
WCF Macro Facilities in non ROW,
Review by Planning Commission
Deposit
$10,250
WCF Facilities in ROW/non ROW
Review by Director
Deposit
$6,150
WCF Facilities in non ROW Deposit $8,200
Other Fees
Reasonable Accommodation Each $0
Zoning Compliance Letter Per Letter $290
Development Agreement
Processing Fee Deposit $6,868
Administrative Fee % of Deposit 30%
Applications and Reviews not listed
above
Deposit
$3,793
California Environmental Quality Act (CEQA)
9-8 Attachment A Agenda Report Page
City of Piedmont
2026-27 Proposed Budget
Fee Schedule
IV. RECREATION
Current Proposed Last
DESCRIPTION Fee FY 2026-27 Adjustment
Tennis Fees
Adult Tennis Decal $50.00 $50.00 6/3/2019
Youth Tennis Decal $28.00 $28.00 6/3/2019
Weekday Tennis Court $6.25/hr $6.25/hr 7/1/2018
Weekend Tennis Court $8.25/hr $8.25/hr 7/1/2018
Weekend Tennis Court - Youth $6.00/hr $6.00/hr 7/1/2017 Weekday Tennis Court - Youth $0.00/hr $0.00/hr 7/1/1994 Community Non-Profit $7.00/hr $7.00/hr N/A
Annual Tennis Team Fee $195.00 $195.00 6/3/2019
City Recreation Programs
$5.00/reg $5.00/reg 7/1/2025
City Recreation Facilities - Fields and Picnic Area
$180.00 $180.00 7/1/2026
Piedmont Non-Profit (3 hrs) $150.00 $150.00 7/1/2026
Piedmont Resident - Business Use (3 hrs) $350.00 $350.00 7/1/2026 Piedmont Community Hall
Weekday (Monday-Thursday and Friday before 3:00 pm) 2-hour minimum; No Weddings Base Rental Rate $226.00/hr $226.00/hr 7/1/2024
Resident Discount Rate $176.00/hr $176.00/hr 7/1/2024
Non-Profit Rate $111.00/hr $111.00/hr 7/1/2024
Friday Evenings and Sundays (8 hours)
Base Rental Rate $4,867.00 $4,867.00 7/1/2024
Additional time $226.00/hr $226.00/hr 7/1/2024
Resident Discount Rate $3,260.00 $3,260.00 7/1/2024
Additional time $176.00/hr $176.00/hr 7/1/2024
$271.00/hr $271.00/hr 7/1/2024
Saturdays (8 hours)
Base Rental Rate $5,408.00 $5,408.00 7/1/2024
Additional time $271.00/hr $271.00/hr 7/1/2024
Resident Discount Rate $3,623.00 $3,623.00 7/1/2024
Additional time $221.00/hr $221.00/hr 7/1/2024
$321.00/hr $321.00/hr 7/1/2024
Community Hall Rental Deposit $1,000.00 $1,000.00 7/1/2016 Community Use Fee
Piedmont Resident (3 hrs)
Additional time requested within 7 days of rental
Additional time requested within 7 days of rental
9-9 Attachment A Agenda Report Page
City of Piedmont
2026-27 Proposed Budget
Fee Schedule
IV. RECREATION
Current Proposed Last
DESCRIPTION Fee FY 2026-27 Adjustment
Tea House
With Community Hall Rental (Friday-Sunday) $490.00 $490.00 7/1/2024 $690.00 $690.00 7/1/2024
Amphitheater
With Community Hall Rental (Friday-Sunday) $387.00 $387.00 7/1/2024 $490.00 $490.00 7/1/2024
Excedra Plaza
With Hall Rental (Community or Veterans) 4 hrs $525.00 $525.00 7/1/2022 Without Hall Rental 4 hrs $625.00 $625.00 7/1/2022
Mobile Bar Trailer (Trailer Rental Only)
$1,000.00 $1,000.00 7/1/2024
$150/hr $150/hr 7/1/2024
Mobile Bar Deposit $500 $500 7/1/2024
Piedmont Veterans Memorial Hall
Weekday (Monday-Thursday and Friday before 3:00 pm) 2-hour minimum Base Rental Rate $185.00/hr $185.00/hr 7/1/2022
Resident Discount Rate $135.00/hr $135.00/hr 7/1/2022
Non-Profit Rate $95.00/hr $95.00/hr 7/1/2022
Friday 3:00 pm-Sunday (8 hours)
Base Rental Rate $2,625.00 $2,625.00 7/1/2022
Additional time $210.00/hr $210.00/hr 7/1/2022
Resident Discount Rate $1,705.00 $1,705.00 7/1/2022
Additional time $160.00/hr $160.00/hr 7/1/2022
$265.00/hr $265.00/hr 7/1/2022
Non-Profit Rate (4 hours) $540 $540.00 7/1/2024
Additional time $120.00/hr $120.00/hr 7/1/2024
Veterans Memorial Hall Rental Deposit $750.00 $750.00 7/1/2016 801 Magnolia Main Hall
Piedmont Community Based Organization $30.00/hr $30.00/hr 7/1/2022 Community Based Organization $50.00/hr $50.00/hr 7/1/2022 Private Rental Resident $80.00/hr $80.00/hr 7/1/2022
Private Rental Non-Resident $125.00/hr $125.00/hr 7/1/2022 801 Magnolia Rental Deposit $500.00 $500.00 7/1/2022
With Community Hall Rental (Friday-Sunday) 8
hours
With Community Hall Rental (Monday-Thursday) 3-
hour minimum
Additional time requested within 7 days of rental
Without Community Hall Rental (Monday-Thursday
only) 3 hours
Without Community Hall Rental (MondayThursday) Wedding Ceremonies Only 9-10 Attachment A Agenda Report Page
City of Piedmont
2026-27 Proposed Budget
Fee Schedule
IV. RECREATION
Current Proposed Last
DESCRIPTION Fee FY 2026-27 Adjustment
Recreation Building Classroom
Piedmont Community Based Organization $30.00/hr $30.00/hr 7/1/2026 Community Based Organization $50.00/hr $50.00/hr 7/1/2026 Private Rental Resident $80.00/hr $80.00/hr 7/1/2026
Private Rental Non-Resident $125.00/hr $125.00/hr 7/1/2026 Recreation Building Deposit $250.00 $250.00 7/1/2026
Schoolmates Programs
Schoolmates Programs $11.20/hr $11.20/hr 7/1/2022
$13.40/hr $13.40/hr 7/1/2022
Minimates Programs $11.20/hr $11.20/hr 7/1/2022
Preschool Programs
Preschool Programs 19.25/hr $19.75/hr 7/1/2026
Additional Non Resident Fee $40.00/mo $40.00/hr 7/1/2022 Piedmont Community Pool Pool Pass Fees
Annual Base Passes (12 months from date of purchase)
Adult (19-64 yrs) $891 $980 9/1/2026
Adult Non-Resident (19-64 yrs) $1,247 $1,372 9/1/2026
Senior (65 yrs+) $668 $735 9/1/2026
Senior Non-Resident (65 yrs+) $935 $1,029 9/1/2026
Youth (14-18 yrs) $668 $735 9/1/2026
Youth Non-Resident (14-18 yrs) $935 $1,029 9/1/2026
$1,337 $1,471 9/1/2026
$1,872 $2,059 9/1/2026
Annual Pass Add-Ons (Add-on to Base Pass except Youth Pass) Adult (19-64 yrs) $180 $198 9/1/2026
Adult Non-Resident (19-64 yrs) $252 $277 9/1/2026
Senior (65 yrs+) $160 $176 9/1/2026
Senior Non-Resident (65 yrs+) $224 $246 9/1/2026
Child/Youth (0-18 yrs) $120 $132 9/1/2026
Child/Youth Non-Resident (0-18 yrs) $168 $185 9/1/2026
Guest (Unnamed) $240 $264 9/1/2026
Guest (Unnamed) Non-Resident $336 $370 9/1/2026
Schoolmates Flexible Hourly Option
Family (4 named individuals in same household; at
least 1 Adult with max of 2 Adults; plus 1 unnamed
Guest
Family Non-Resident (4 named individuals in same
household; at least 1 Adult with max of 2 Adults;
plus 1 unnamed Guest
9-11 Attachment A Agenda Report Page
City of Piedmont
2026-27 Proposed Budget
Fee Schedule
IV. RECREATION
Current Proposed Last
DESCRIPTION Fee FY 2026-27 Adjustment
Adult (19-64 yrs) $371 $408 9/1/2026
Adult Non-Resident (19-64 yrs) $519 $571 9/1/2026
Senior (65 yrs+) $278 $306 9/1/2026
Senior Non-Resident (65 yrs+) $389 $428 9/1/2026
Youth (14-18 yrs) $278 $306 9/1/2026
Youth Non-Resident (14-18 yrs) $389 $428 9/1/2026
$557 $613 9/1/2026
$780 $858 9/1/2026
Seasonal Pass Add-Ons (Add-on to Base Pass except Youth Pass) Adult (19-64 yrs) $120 $132 9/1/2026
Adult Non-Resident (19-64 yrs) $168 $185 9/1/2026
Senior (65 yrs+) $108 $119 9/1/2026
Senior Non-Resident (65 yrs+) $151 $166 9/1/2026
Child/Youth (0-18 yrs) $72 $79 9/1/2026
Child/Youth Non-Resident (0-18 yrs) $101 $111 9/1/2026
Guest (Unnamed) $132 $145 9/1/2026
Guest (Unnamed) Non-Resident $185 $204 9/1/2026
Drop-in Fees
Adult (19-64 yrs) $18 $18 7/1/2025
Adult Non-Resident (19-64 yrs) $22 $22 7/1/2025
Senior (65 yrs+) $16 $16 7/1/2025
Senior Non-Resident (65 yrs+) $18 $18 7/1/2025
Child/Youth (0-18 yrs) $12 $12 7/1/2025
Child/Youth Non-Resident (0-18 yrs) $14 $14 7/1/2025
Observer $8 $8 7/1/2025
Adult (19-64 yrs) $20 $20 7/1/2025
Adult Non-Resident (19-64 yrs) $24 $24 7/1/2025
Senior (65 yrs+) $18 $18 7/1/2025
Senior Non-Resident (65 yrs+) $20 $20 7/1/2025
Child/Youth (0-18 yrs) $12 $12 7/1/2025
Child/Youth Non-Resident (0-18 yrs) $15 $15 7/1/2025
Observer $8 $8 7/1/2025
Seasonal Base Passes (Memorial Day to September 30)
Family (4 named individuals in same household; at
least 1 Adult with max of 2 Adults; plus 1 unnamed
Guest
Family Non-Resident (4 named individuals in same
household; at least 1 Adult with max of 2 Adults;
plus 1 unnamed Guest
Summer Drop-in Fees (Memorial Day to September 30)
9-12 Attachment A Agenda Report Page
City of Piedmont
2026-27 Proposed Budget
Fee Schedule
IV. RECREATION
Current Proposed Last
DESCRIPTION Fee FY 2026-27 Adjustment
Pavilion
Weekday (Monday-Thursday and Friday before 3:00 pm) 2-hour minimum; No Weddings Base Rental Rate $301.00/hr $301.00/hr 7/1/2025
Resident Discount Rate $215.00/hr $215.00/hr 7/1/2025
Piedmont Non-Profit Rate $75.00/hr $125.00/hr 7/1/2026
Weekend (Friday-Sunday) 4-hour min
Base Rental Rate $329.00/hr $329.00/hr 7/1/2025
Resident Discount Rate $235.00/hr $235.00/hr 7/1/2025
Piedmont Non-Profit Rate $95.00/hr $150.00/hr 7/1/2026
Pavilion Deposit $750.00 $750.00 7/1/2025
Poolside Room Birthday Party Package
Base Rental Rate $630 $630 7/1/2025
Resident Discount Rate $450 $450 7/1/2025
Poolside Room Rental
Base Rental Rate $84.00/hr $84.00/hr 7/1/2025
Resident Discount Rate $60.00/hr $60.00/hr 7/1/2025
Piedmont Non-Profit Rate $50.00/hr $50.00/hr 7/1/2025
Poolside Room Deposit $500.00 $500.00 7/1/2025
Pool Rentals
Groups and Teams; Not for lap swim; Does not include pool entry Main Pool Cost Per Lane $35.00/hr $35.00/hr 7/1/2025
$25.00/hr $25.00/hr 7/1/2025
Activity Pool Cost Per lane $35.00/hr $35.00/hr 7/1/2025 $25.00/hr $25.00/hr 7/1/2025
20% 20% 7/1/2025
Additional Lifegurd or Event Staff Rate $25.00/hr $26.00/hr 7/1/2026 Piedmont Youth Team Multi Lane Rental Discount
(Majority are Piedmont residents)
Pool entries for up to 24 (Staff sets adult:child ratio for youth parties; 2-hr party + 1 hr set-up/clean-up and swimming)
Main Pool Resident Discount Rate
Activity PoolResident Discount Rate
9-13 Attachment A Agenda Report Page
City of Piedmont
2026-27 Proposed Budget
Fee Schedule
V. POLICE
Current Proposed
DESCRIPTION Fee 2026/27 Comments
Animal Control Services
Animal Releases $46 $50
Dog License Fees
Spayed/Neutered:
1 year $17 $20
2 year $28 $30
3 year $38 $40
Senior (55 years or older)/Disabled $5 $5/$10/$15
Non-spayed/Non-neutered:
1 year $33 $35
2 year $55 $60
3 year $77 $80
Senior (55 years or older)/Disabled $10 $10/$20/$30
Lost Dog License Replacement $10 $10
Lost Dog License Replacement $3 $3
(55 years or older)/Disabled
Late Fees as stated in section 4.26 of Piedmont City Ordinance Off Leash Area License Fees
Spayed/Neutered:
1 year $18 $20
2 year $28 $30
3 year $38 $40
Non-spayed/Non-neutered:
1 year $43 $50
2 year $65 $70
3 year $87 $90
Lost License Replacement $10 $10
9-14 Attachment A Agenda Report Page
City of Piedmont
2026-27 Proposed Budget
Fee Schedule
V. POLICE
Current Proposed
DESCRIPTION Fee 2026/27 Comments
Out of Jurisdiction – Off Leash Area:

Annually Non-spayed $70 $75
Annually Spayed $38 $45
Off Leash Fines
Violation of off Leash Provisions Resolution 67-8 1ST P/A $100 $100 Violation of off Leash Provisions Resolution 67-8 2ND P/A $100 $200 Within 24 months Violation of off Leash Provisions Resolution 67-8 3RD P/A $100 $500 Within 24 months Civil Court Subpoenas
Police Employees $275 $275 Deposit and actual cost after appearance
False Alarm Responses
1-3 in any 12-month period $0 $0
4 in any 12-month period $50 $50
5 in any 12-month period $150 $150
6 in any 12-month period $300 $300
7 or more in any 12-month period ($100 increase for each subsequent false alarm) Police Clearances
Alien/U.S. Immigration $30 $30
No increase has been made for
several years. Increase
calculated at .5 hourly rate.

Naturalization Service $30 $30
No increase has been made for
several years. Increase
calculated at .5 hourly rate.

U.S. Citizenship/Travel Abroad $30 $30
No increase has been made for
several years. Increase
calculated at .5 hourly rate.

Alcoholic Beverage Control $30 $30
No increase has been made for
several years. Increase
calculated at .5 hourly rate.

Police Reports
Traffic Accident Reports $0.10/page $10 Increase due to fee survey by staff.

Public Records $0.10/page $0.10/page
Subpoena Duces Tecum $15 Legislatively Set
9-15 Attachment A Agenda Report Page
City of Piedmont
2026-27 Proposed Budget
Fee Schedule
V. POLICE
Current Proposed
DESCRIPTION Fee 2026/27 Comments
Police Photographs
Photographs $5.00 each $5.00 each
Digital Images $5.00 each $5.00 each
Video/Audio Duplication $15 $15
Safekeeping
(Family Codes 6218, 6304 & 6389 and Penal Code 12021.3) Vehicle Release
Vehicle $125 $150
Increase due to fee survey by
staff. Vehicle release fees range
from $125 - $250
Concealed Weapon Permit
Initial Standard/2Yr $400
New Fees based on DOJ costs
and staff time for backgrounds
Standard Renewal/2Yr n/a $152
Judicial/3Yr $422
New Fees based on DOJ costs
and staff time for backgrounds
Judicial Renewal/3Yr $174
Non-Retiree Reserve/4Yr $446
New Fees based on DOJ costs
and staff time for backgrounds
Non-Retiree Reserve Renewal/4Yr $196
Repossession Release
Vehicle $15 $15
(Government Code 41612)
Party Responses
Multiple Responses - Hourly Rate $1,000
limit $1,000 limit
Driving Under the Influence Emergency Response Cost Recovery Per Accident caused by DUI
Officer(s)
Rate +
Expenses
Officer(s)
Rate +
Expenses
Charged to arrestee $12,000
limit
$12,000
limit
Adminstrative Citation
Piedmont City Ordinance $100 $100
Solicitors/Sidewalk Vendor Permit (requires City Business License) $56 $56 Direct cost for LiveScan
9-16 Attachment A Agenda Report Page
City of Piedmont
2026-27 Proposed Budget
Fee Schedule
V. POLICE
Section Description 1st P/A 1st P/A 2nd P/A

11.38 Obedience to Signs $61 $61 $76

11.47a Within divisional island unless marked $61 $61 $76

11.47b Within 15’ of property line of another street $61 $61 $76

11.47d Public steps, public walks when indicated by signs/red paint $71 $71 $86

11.47e As indicated by sign or red curb $71 $71 $86

11.48 Parking within allotted space $61 $61 $76

11.5 Park wrong way on one-way street $61 $61 $76

11.51 Parked inside limit markers for funeral service $61 $61 $76

11.52 Park for consecutive $76 $76 $92

11.53 Parked on street to be $61 $61 $76

11.55 Parked on grades exceeding 3% $61 $61 $76

11.56 Parallel parking $61 $61 $76

11.57 Angle parking $61 $61 $76

11.58 Parking for more than 10 minutes 6:00 p.m. to 5:00 a.m. $61 $61 $76

11.59 Temporary, emergency “No Parking” signs $71 $71 $86

11.6 Repairing, greasing vehicle in street $61 $61 $76

11.61 Parking on private property $128 $128 $148

11.62 Parking more than legal time $71 $71 $86

11.64 Green curb marking $71 $71 $86

11.65 Yellow curb marking $71 $71 $86

11.66 White curb marking $71 $71 $86
Special passenger loading Zone $71 $71 $86

11.68 Loading zone generally $71 $71 $86

11.75.1 Removal of key from unattended vehicle $61 $61 $76

11.82 Parking District Violation $61 $61 $76

21.5 Vehicles over 80” wide between 10:00 p.m. and 6:00 a.m. $61 $61 $76

21.7 Parked commercial vehicle in residential $61 $61 $76

11.84 Blocking Driveway in Civic Center Area $128 $128 $148

PARKING PENALTY SCHEDULE
9-17 Attachment A Agenda Report Page
City of Piedmont
2026-27 Proposed Budget
Fee Schedule
V. POLICE
California Vehicle Code
Section Description 1st P/A 1st P/A 2nd P/A
21113(a) Parking on School Grounds $61 $61 $76
22500 (A-H,J,K) Illegal Parking $61 $61 $76
22500 (I) Bus Zone $306 $306 $335
22500 (L) Disabled Ramps $306 $306 $335
22502 Improper Curb Parking $61 $61 $76
22507.8 (A-C) Disabled Zone $306 $306 $335
Second offense of 22507.8 $556 $556 $582
Third offense of 22507.8 $791 $791 $816
22511.56 (b) Misuse of Disabled Permit $306 $306 $335
22514 Blocking Fire Hydrant $61 $61 $76
22515 Unattended Vehicles $61 $61 $76
22516 Locked Vehicle $61 $61 $76
22522 Access Ramps $306 $306 $335
Fine and Penalty Assessment following issuance of written notice to pay fine.

Fine and Second Penalty Assessment 30 days after notice and forward to Department of Motor Vehicles for collection on registration payment.
9-18 Attachment A Agenda Report Page
City of Piedmont
2026-27 Proposed Budget
Fee Schedule
V. POLICE
Administration Citation Bail
Municipal Code Violation Description Amount Active Date Notice

3.4.1 Running at Large Prohibited in Parks $100 01/01/2012 +6 days

3.4.4 (a) Off Leash Area Hours $100 01/01/2012 +6 days

3.4.4 (b) No Smoking in Off Leash Areas $100 01/01/2012 +6 days

3.4.4 (c) Vaccine, Off Leash Permit, License Reqd $100 01/01/2012 +6 days

3.4.4 (d) < 4 Months/Females in Heat Prohibited $100 01/01/2012 +6 days

3.4.4 (e) Owner Carry Leash/Voice Control $100 01/01/2012 +6 days

3.4.4 (f) Max 3 Dogs/Dogs in Sight $100 01/01/2012 +6 days

3.4.4 (g) Aggressive/Unruly/Rough Play Prohibited $100 01/01/2012 +6 days

3.4.4 (h) Dangerous/Vicious Dogs Prohibited $100 01/01/2012 +6 days

3.4.4 (j) Dog Defecation Must be Removed $100 01/01/2012 +6 days

3.4.4 (k) Commerical Uses Prohibited $100 01/01/2012 +6 days

3.4.5 Off Leash Permit Required $100 01/01/2012 +6 days

4.10 Removal of Registration Tags Prohibited $100 01/01/2012 +6 days

4.12 Counterfeit Tags Prohibited $100 01/01/2012 +6 days

4.13 Running At Large Prohibited $100 01/01/2012 +6 days

4.16 Duty to Report Bite $100 01/01/2012 +6 days

4.17 Interference with Police K9 Prohibited $100 01/01/2012 +6 days

4.2 Dog License Required $100 01/01/2012 +6 days

4.34 (a) Removal of Dog Defecation Required $100 01/01/2012 +6 days

4.34 (b) Dog Defecation Container Required $100 01/01/2012 +6 days

4.9 Inspection of Tag Required $100 01/01/2012 +6 days
9-19 Attachment A Agenda Report Page
City of Piedmont
2026-27 Proposed Budget
Fee Schedule
Parking Bail
Municipal Code Violation Description Amount Active Date Notice

11.38 OBEDIENCE TO SIGNS OR CURB MARKINGS $61 01/20/2023 +7 days

11.47A DIVIDING ISLAND PARKING PROHIBITED $61 01/20/2023 +7 days

11.47B W/I 15' OF INTERSECTION PARKG PROHIB. $61 01/20/2023 +7 days

11.47D PUBLIC STEPS/WALKS INDICATED BY SIGN $71 01/20/2023 +7 days

11.47E RED ZONE OR POSTED NO PARKING $71 01/20/2023 +7 days

11.48 OUT OF MARKED PARKING SPACE $61 01/20/2023 +7 days

11.5 ONE WAY STREET FACING WRONG WAY $61 01/20/2023 +7 days

11.51 FUNERAL SERVICE PARKG > 3 MIN $61 01/20/2023 +7 days

11.52 72 HOUR CONTINUOUS PARKING $76 01/20/2023 +7 days

11.53 STREET CLEAN/REPAIR POSTED NO PARK $61 01/20/2023 +7 days

11.55 CURBING OR BLOCKING WHEEL REQUIRED $61 01/20/2023 +7 days

11.56 PARALLEL PARKG REQ. W SOME EXCEPTION $61 01/20/2023 +7 days

11.57 ANGLE PARKG REQ. IF MARKED BY LINES $61 01/20/2023 +7 days

11.58 10 MIN MAX PARKG 6PM-6AM WITH 2 OCC $61 01/20/2023 +7 days

11.59 TEMPORARY NO PARKING SIGNS VIOLATED $71 01/20/2023 +7 days

11.6 REPAIRING/GREASING VEHICLE IN STREET $61 01/20/2023 +7 days

11.61 PRIVATE PROPERTY PRK W/O PERMISSION $128 01/20/2023 +7 days

11.62 OVERTIME PARKING $71 01/20/2023 +7 days

11.64 GREEN ZONE $71 01/20/2023 +7 days

11.65 YELLOW ZONE PEOPLE 3 MIN MAT. 20 MIN $71 01/20/2023 +7 days

11.66 WHITE ZONE PARKG EXCESS - 3 MIN/SIGN $71 01/20/2023 +7 days

11.67 SPECIAL PASSENGER ZONE POSTED TEMP $71 01/20/2023 +7 days

11.68 LOADING ZONE POSTED/MARKED ON CURB $71 01/20/2023 +7 days

11.75.1 REMOVAL OF KEY FROM UNATTENDED VEH $61 01/20/2023 +7 days

11.82 PARKING DISTRICT VIOLATION $61 01/20/2023 +7 days

11.84 CIVIC CENTER DRIVEWAY BLOCKED $128 01/20/2023 +7 days

21.5 OVER 80" WIDE BETWEEN 10PM-6AM $61 01/20/2023 +7 days

21.7 COMM VEHICLE RES DISTR OVER 5 HRS $61 01/20/2023 +7 days 21113(A) SCHOOL GROUNDS PROHIBITED PARKING $61 01/20/2023 +7 days 22500(A) INTERSECTION PARKING PROHIBITED $61 01/20/2023 +7 days 22500(B) CROSSWALK PARKING PROHIBITED $61 01/20/2023 +7 days 22500(C) SAFETY ZONE PARKING PROHIBITED $61 01/20/2023 +7 days 22500(D) FIRE DEPT DRVWAY PARKING PROH 15 FT $61 01/20/2023 +7 days 22500(E) DRIVEWAY PARKING IN FRONT OF PROH $61 01/20/2023 +7 days 22500(F) SIDEWALK PARKING OVER OR ON $61 01/20/2023 +7 days 22500(G) OBSTRUCT TRAFFIC PARKING BY CONSTR $61 01/20/2023 +7 days 22500(H) DOUBLE PARKING PROHIBITED $61 01/20/2023 +7 days 22500(I) BUS ZONE RED CURB/SIGN FOR TRANSIT $306 01/20/2023 +7 days 22500(J) TUBE/TUNNEL PARKING PROH WITHIN $61 01/20/2023 +7 days 22500(K) BRIDGE PARKING ON PROHIBITED $61 01/20/2023 +7 days 22500(L) DISABLED RAMP/CURB CUT PARKG PROH $306 01/20/2023 +7 days 22502A 18 " FROM CURB/FACING WRONG WAY $61 01/20/2023 +7 days 22507.8A DISABLED PARKING ONLY $306 01/20/2023 +7 days
22507.8B DISABLED STALL BLOCKED $306 01/20/2023 +7 days 22507.8C1 DISABLED BOUNDARY LINE $306 01/20/2023 +7 days 9-20 Attachment A Agenda Report Page
City of Piedmont
2026-27 Proposed Budget
Fee Schedule
Municipal Code Violation Description Amount Active Date Notice 22507.8C2 DISABLED CROSSHATCHED LINES $306 01/20/2023 +7 days 22511.56(B) DISABLED PLACARD OR PLATE MISUSED $306 01/20/2023 +7 days 22514 FIRE HYDRANT UNOCCUPIED W/I 15 FEET $61 01/20/2023 +7 days 22515 UNATTENDED VEH RUNNING/NO BRAKE SET $61 01/20/2023 +7 days 22516 LOCKED VEH OCCUPANT CANNOT ESCAPE $61 01/20/2023 +7 days 22522 ACCESS RAMP PARKING PROH W/IN 3 FT $306 01/20/2023 +7 days 5200 PLATE MISSING $50 01/20/2023 +7 days
5201 OBSCURING READABILITY OF LICENSE PLATE $50 01/20/2023 +7 days 5204 TABS NOT CURRENT/ATTACHED TO PLATE $50 01/20/2023 +7 days 9-21 Attachment A Agenda Report Page
City of Piedmont
2026-27 Proposed Budget
Fee Schedule
DESCRIPTION Current Effective
Fee 2026/2027 Comments
Base Rate $4,529.89 $5,001.45 Fees effective as of
Mileage $102.21 $112.85 04/09/2026, set by Alameda County Board of Supervisors
Oxygen $338.42 $373.65
Treatment/Non-Transport $908.49 $1,003.06
VI. FIRE
Ambulance Fees

END OF FEE SCHEDULE
9-22 Attachment A Agenda Report Page
SCHEDULE 1
2026-27 Appropriation Limit 36,613,146
schedule 2
Total Appropriation 2026-27
Operation
ADMINISTRATION & COMMUNICATIONS 5,750,519
PUBLIC WORKS 4,715,492
PLANNING & BUILDING 2,504,261
RECREATION 4,284,790
POLICE 9,723,063
FIRE 9,377,568
NON-DEPARTMENTAL 6,755,789 43,111,482
Other & Capital Projects
Athletic Facility Preservation 25,000
COPS & Juvenile Officer Grant Fund 75,000
Community Development Projects 16,000
Equipment Replacement 1,011,300
CIP and Facility Maintenance Fund 4,548,790
Gas Tax 50,000
Measure D 21,500
Sewer Projects 7,711,380
Aquatics Project and Bond 7,280,175
Streets Projects 556,680 21,295,825 64,407,307
Less:

Non-Proceeds of Taxes 18,441,320
Appropriated Reserves 11,847,497 30,288,817
2026-27 Appropriations Subject to Limit 34,118,490
schedule 3
2026-27 Amount below Appropriation Ceiling 2,494,656

CITY OF PIEDMONT
Calculation of Appropriation Subject to Limit
Proposed Budget
Fiscal Year Ended June 30, 2027
Attachment B Agenda Report Page
SCHEDULE 2
2026-27
2026-27
Per Capita - State 4.95+100 = 1.0495
100
Population - County -0.10 + 100 = 0.999
100
Calculation of factor for 2026-27 1.04950 x 0.9990 1.0485 2025-26 Appropriation Limit
2025-26 Limit 34,976,504 $ 31,748,504
Muni Tax Voter Approved 3,228,000
34,976,504
2026-27 Appropriation Limit
2026-27 Limit 31,748,504 x 1.0485 = $ 33,288,306
Muni Tax Voter Proposed 3,324,840
Total 2024-25 Appropriation Limit 36,613,146
Cumulative Growth Rate For
Information Provided by State Department of Finance

CITY OF PIEDMONT
Computation of Appropriation Limitation
Attachment B Agenda Report Page
SCHEDULE 3

CITY OF PIEDMONT
Summary of Estimated Revenue by Category
Appropriation Limitation
Fiscal Year Ended June 30, 2027
Proceeds Non-Proceeds From Taxes
From Users Federal
Taxes Fee & State Other
TAXES
Property Taxes 20,159,000
Sales & Use Taxes 215,000
Franchises:

Pacific Gas & Electric 150,000
Waste Management 320,000
Cable TV 136,100
Property Transfer Tax 4,200,000
Muni Tax 3,324,840
Ad Valorem Tax for Pool 1,310,000
Business License & Rental Tax 785,000
Utility Users Tax:

Gas & Electric 1,379,000
Telephone 130,000
Water 45,000
Sub-Total 31,547,840 606,100 0 0

LICENSES & PERMITS
Dog License 15,000
Building and Other Permits 857,000
Sub-Total 0 872,000 0 0

FINES & FORFEITURES
Vehicle Code Fines 40,000
Sub-Total 0 0 0 40,000

REVENUE FROM USE OF

MONEY OR PROPERTY
General Fund
Interest Earnings 400,000
Community Hall Rental 450,000
Veterans Hall Rental 64,800
Other Rentals 129,500
Equipment Replacement -Int. Earnings 50,000
Gas Tax & SB1 RMRP Fund 3,500
Facilities Maintenance Fund 145,000
Schoolmates-Interest Earnings 35,000
Sewer Fund - Interest Earnings 100,000
Sub-Total 400,000 977,800
Attachment B Agenda Report Page
SCHEDULE 3 (Continued)
Proceeds Non-Proceeds From Taxes
From Users Federal
Taxes Fee & State Other

REVENUE FROM OTHER AGENCIES
State of California
Motor Vehicle License Fee 1,897,000
1/2 Cent Sales Tax (Public Safety) 125,000
Gasoline Taxes and SB1 RMRP 687,200
Homeowners Property Tax Relief 74,000
P.O.S.T. 45,000
State Grants: COPS 141,000
Miscellaneous Federal, State and County Grants 750,000
Alameda County
County Paramedic Tax 69,500
Abandoned Vehicle Abatement 5,150
ACTC Sales Tax (Measure BB) 1,135,220
Measure D 35,500
Measure F 43,250
Sub-Total 2,170,650 35,500 1,623,200 1,178,470

CHARGES FOR CURRENT SERVICES
Variance/Design Review 191,000
Plan Check Fees 379,500
General Plan Maintenance Fee 680,000
Record Management Fee 32,000
Sewer Service Charges 3,326,000
Ambulance Service Charges 338,000
Recreation (Incl. Athlethi, Schoolmate, Aquatics) 7,946,750 Other: Police Service,Variance Appeal 70,000
Sub-Total 0 12,963,250 0 0

OTHER REVENUE
Sale of Property 0
Other Revenue 100,000
Other - Private Donations 45,000
General Liability & Workers Comp. Contribution 0
Sub-Total 145,000
Proceeds From Taxes 34,118,490 15,454,650 1,623,200 1,363,470 Non-Proceeds From Taxes 18,441,320
TOTAL REVENUE 52,559,810
Attachment B Agenda Report Page
May 1, 2026
Dear Fiscal Officer:

Price Factor and Population Information
Appropriations Limit
California Revenue and Taxation Code section 2227 requires the Department of Finance to transmit an estimate of the percentage change in population to local governments.

Each local jurisdiction must use their percentage change in population factor for January 1, 2026, in conjunction with a change in the cost of living, or price factor, to calculate their appropriations limit for fiscal year 2026–27. Attachment A provides the change in California’s per capita personal income and an example for utilizing the factors to calculate the 2026–27 appropriations limit. Attachment B provides the city and unincorporated county population percentage change. Attachment C provides the population percentage change for counties and their summed incorporated areas. The population percentage change data excludes federal and state institutionalized populations and military populations.

Population Percent Change for Special Districts
Some special districts must establish an annual appropriations limit. California Revenue and Taxation Code section 2228 provides additional information regarding the appropriations limit. Article XIII B, section 9(C) of the California Constitution exempts certain special districts from the appropriations limit calculation mandate. Special districts required by law to calculate their appropriations limit must present the calculation as part of their annual audit. Any questions special districts have on this requirement should be directed to their county, district legal counsel, or the law itself. No state agency reviews the local appropriations limits.

Population Certification
The population certification program applies only to cities and counties. California Revenue and Taxation Code section 11005.6 mandates Finance to automatically certify any population estimate that exceeds the current certified population with the State Controller’s Office. Finance will certify the higher estimate to the State Controller by June 1, 2026. Please note: The prior year’s city population estimates may be revised.

The per capita personal income change is based on historical data.

If you have any questions regarding this data, please contact the Demographic Research Unit at (916) 323-4086.
/s Erika Li
Attachment
Attachment C Agenda Report Page
May 2026
Attachment A
A. Price Factor: Article XIII B specifies that local jurisdictions select their cost of living factor to compute their appropriation limit by a vote of their governing body. The cost of living factor provided here is per capita personal income. If the percentage change in per capita personal income is selected, the percentage change to be used in setting the fiscal year 2026–27 appropriation limit is:

Per Capita Personal Income
Fiscal Year Percentage change
(FY) over prior year
2026-27 4.95
B. Following is an example using sample population change and the change in California per capita personal income as growth factors in computing a 2026–27 appropriation limit.
2026–27:

Per Capita Cost of Living Change = 4.95 percent
Population Change = -0.14 percent
Per Capita Cost of Living converted to a ratio: 4.95 + 100 = 1.0495 100
Population converted to a ratio: -0.14 + 100 = 0.9986
100
Calculation of factor for FY 2026–27: 1.0495 x 0.9986 = 1.0480 Attachment C Agenda Report Page